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2013 (7) TMI 753 - AT - Central ExciseDefault of duty - Commissioner deleted penalty holding that it was intentional offence - Held that:- Respondents nowhere accepted the clandestine manufacture and removal of their final product. Further, except the shortages, there is no corroborative evidence indicating any removal of the Respondents final product. The fact that the respondents have not disputed the duty confirmation and have deposited the same so as to avoid the litigation, does not lead to the fact of removal of goods without payment of duty. Further the duty stands paid by the Respondents, immediately on detection - Decided against Revenue.
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