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2015 (10) TMI 1227 - AT - Central ExciseDuty evasion - Clandestine removal of goods - Concession of penalty - Held that:- appellate authority both in respect of shortage of goods and removals made as exhibited by chits discovered and entries found in the note books demonstrated unaccounted removal of goods resulting in evasion of duty. Therefore, demand of duty was confirmed. In such circumstances, no question of concession in penalty arises since that would encourage evasion. This can be said following the decision of the Hon’ble High Court of Bombay in the case of Commissioner of Central Excise & Customs, Aurangabad Vs Padmashri V.V. Patil S.S.K. Ltd., reported in [2007 (7) TMI 6 - HIGH COURT, BOMBAY]. Therefore, adjudication order is restored dismissing appeal of M/s. A.P. Steels and Revenue appeal is allowed restoring the adjudication order insofar as the penalty is concerned. - Decided against Revenue.
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