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2010 (10) TMI 316 - AT - Central ExcisePenalty under Section 11AC - Clandestine removal of the goods - The lower appellate authority finds that there is no evidence on records that the appellants engaged in the activity of clandestine removal of the goods - The shortages during the course of visit of the preventive officers have been explained by the appellant as per their entries in the records - find that the ingredients of Section 11AC have not been invoked and in the absence of ingredients-fraud, collusion, wilful mis-statement or suppression of facts or contravention of provisions of the Act or the Rules, no penalty can be attracted under Section 11AC - Hence, the impugned order confirming the penalty is set aside.
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