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2019 (5) TMI 1765 - AT - Central ExciseConclusion of proceedings - Seizure of goods - clandestine removal - pursuant to search and inquiry made at the premises of the appellant, the appellant accepted to pay the tax as calculated by Revenue alongwith interest and penalty in terms of Section 11AC (1)(d) of Central Excise Act - HELD THAT:- The dispute with regard to seizure portion and alleged clandestine clearance stands settled on 23.08.2018, as intimated by Revenue, pursuant to payment of duty, interest and penalty, both for the alleged clearances and also for the goods found and seized. In this view of the matter the impugned order is non est in the eyes of law. Appeal allowed - decided in favor of appellant.
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