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2010 (9) TMI 390 - GUJARAT HIGH COURTPenalty – mandatory penalty - no clandestine removal nor there is short levy of duty - provisions under Section 11AC of the Act not arises - Adjudicating Authority as well as the final fact finding authority have come to the conclusion that when ingredients of Section 11AC are not satisfied - no question of levying any penalty under that Section – appeal is dismissed. The Commissioner has simply relied on the statement of Mr. Hitesh C. Shah. However, on the basis of the said statement, it cannot be said that there was an intention to evade the payment of duty. We are, therefore, of the view that the Tribunal has rightly set aside the order passed by the Commissioner (Appeals).
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