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2017 (4) TMI 742 - AT - Central ExciseImposition of penalty u/r 173Q - appellant submits that there is no allegation of removal of goods with intent to evade payment of duty and the appellant removed the goods without payment of duty - Held that: - since the appellant has mentioned the duty payable @ 12.8% in their invoices issued to their customers, they are required to pay the same u/s 11D of the CEA, 1944. The contention of the ld.Advocate for the appellant cannot be accepted. Therefore, the demand of duty along with interest is justified - there is no allegation of willful mis-statement, suppression of facts or fraud on the part of the appellant. In such a case, imposition of penalty is not called for - appeal allowed - decided partly in favor of appellant.
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