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2017 (3) TMI 1743 - CESTAT CHENNAIImposition of penalty - evasion of duty by manipulating assessable value - Held that:- Appreciating that the respondent was in practice of paying duty on higher value and evading when there was no investigation and undervalued the goods, is liable to penalty. Accordingly it is not entitled to concession in penalty - Order of the Ld. Commissioner (Appeals) granting concession in penalty is set aside and penalty levied in adjudication is upheld - decided in favor of Revenue.
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