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2010 (6) TMI 416 - CESTAT, BANGALOREPenalty - nothing on record to indicate that there was an intention-to evade the duty - factory is under the physical control of the Central Excise Officer – Held that: - provisions of Section 11AC of Central Excise Act, 1944 will not invoke - appropriate duty on the goods, which were unaccounted, discharged by the assessee when they sought provisional clearance of the goods - penalty imposed on the assessee under the provisions of Section 11AC of the Central Excise Act, 1944 cannot sustain.
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