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2010 (9) TMI 588 - CESTAT, NEW DELHIPenalty - Clandestine removal of the inputs - The statement was not a simple admission; the admission was qualified one - The admission of removal of inputs was qualified by the statement that the said removal was not done by the authorised signatory but it was done by the staff of the factory and in the absence of authorised signatory - There was no material disclosed in the show cause notice which could reflect the intention on the part of the respondents to evade or avoid payment of duty - The essential ingredient of Section 11AC of the Act is the intention to evade duty - That was totally absent in the show cause notice, there was no question of imposition of penalty by the adjudicating authority. There was absolutely no case for the department even to file the appeal before the Commissioner (Appeals) - order passed by the Commissioner to justify filing of the appeal clearly reflect non application of mind.the appeal is dismissed.
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