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2015 (11) TMI 251 - AT - Central ExciseClandestine removal of goods - Imposition of penalty - Benefit of Cum duty - Held that:- on the issue of cum-duty is also required to be decided by the Adjudicating authority in view of the law laid down by Supreme Court in the case of Amrit Agro Industries Limited vs. Commissioner (2007 (3) TMI 14 - SUPREME COURT OF INDIA) and CCE Jaipur vs. Dugar Tetenal India Limited (2008 (3) TMI 50 - SUPREME COURT ). - Matter remanded back - Decided in favour of assessee.
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