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2011 (7) TMI 19 - PUNJAB AND HARYANA HIGH COURTPenalty u/s 11AC - Demand - Held that:- It is patent that the present case does not fall under Section 11AC of the Act which provides for minimum penalty. The penalty has been reduced by the Tribunal after recording a finding that on account of pilferage, some goods became substandard which does not show any deliberate mis-statement or concealment by the assessee - Decided in the favour of assessee
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