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2017 (1) TMI 13 - AT - Central ExciseClandestine removal - Penalty - Held that: - it is noticed that appellant is unable to dislodge the findings. There is no dispute that the consignment of Gutkha Pan Masala which was intercepted on 19th November, was non-duty paid consignment; in the instant case despite being given an opportunity to prove they have discharged the duly liability on goods cleared prior to 19th November, 1998, appellant had failed miserably to do so - Appeal rejected - decided against the assessee.
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