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2015 (10) TMI 1176 - AT - Central ExciseDuty demand - Shortage of raw materials - Penalty imposed on partner - Held that:- no appeal was filed against the partner. Regarding the confiscation and imposition of redemption fine, I find that the goods were not available and the Commissioner (Appeals) rightly set-aside, the confiscation and imposition of redemption fine. It is also noted that the Hon’ble Gujarat High Court in various decision held that assessee should be given option to pay the reduced penalty under the said provision if, the Adjudication Authority had not given such option. - Appeal disposed of.
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