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2011 (8) TMI 665 - HC - Central ExciseSettlement Commission - Benefit of immunity from prosecution - Department failed to prove clandestine removal - Held That:- In view of Garware Nylon Limited (1996 -TMI - 44318 - SUPREME COURT OF INDIA), onus upon the department to prove about the nature of goods cleared without payment of duty. - Thus Settlement Commission should not have refused the benefit of immunity from prosecution.
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