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2015 (10) TMI 1935 - AT - Central ExciseDuty demand - Shortage of goods - Imposition of penalty - held that:- As such it is clear from the above that the Commissioner (Appeals) has given a clear finding that there are no clandestine removal. However, he has applied the said finding only for the purpose of penalty, whereas the same can be equally applicable for the purpose of confirmation of demand on the findings of clandestine removal. Accordingly, I set aside the demand confirmed against the appellants - Decided in favour of assessee.
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