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2017 (7) TMI 591 - AT - Central ExciseClandestine removal - the goods supplied under ARE-1 certificate were not exported - the parental unit did not mention ARE-1 No.19 and 20 - Held that: - As there are contrary views and difference of opinion between the Members, the points of difference of opinion are framed as: Whether in the facts and circumstances, the Member (judicial) is correct in holding that duty cannot be demanded and consequently penalty under Rule 25 Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944, is not imposable on the appellant? - matter referred to Larger Bench.
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