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2012 (8) TMI 172 - CESTAT, AHMEDABADClandestine removal of the goods - appellant firm who had removed the goods clandestinely, discharged the duty liability, interest and penalty to the extent of 25% of the duty involved – Held that:- Requirement of pre-deposit is waived and the appeal taken up for final disposal. Section 11A (1A) of Central Excise Act, 1944, if such person (the person liable to pay duty) has paid duty in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and the other persons to whom the notices are served under sub-section 1 shall without prejudice the provisions of Sections 9, 9A and 9AA be deemed to be conclusive as to the matters stated therein - Appeal allowed
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