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2017 (7) TMI 231 - CESTAT HYDERABADPenalty u/s 112(a) of CA - appellant herein is a Sepoy of Central Excise - smuggling of HSD/Crude Oil - Held that: - section 112 can be invoked only when there is an abetment or omission to render the goods liable for confiscation - There are no findings in the impugned order as to the omission or commission on the part of appellant to invoke provision of Section 112 (a) of the Customs Act, 1962 - adjudicating authority has accepted that there are no corroborative evidence against the appellant - appeal allowed - decided in favor of appellant.
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