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2017 (10) TMI 1308 - CESTAT AHMEDABAD``Penalty u/s 11 AC of Central Excise Act, 1944 readwith Rules made thereunder - Held that: - the appellant needs to be visited with penalty in this case under the provisions of Section 11 AC of the said Act as there is no appeal against the finding on merits in the first round of litigation - Appeal to the extent of the excess penalty imposed, more than the duty confirmed, is set-aside - appeal allowed in part.
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