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2017 (9) TMI 1553 - AT - Central ExcisePenalty u/s 11AC - undervalued the goods sold from their depots - the respondent had deposited the entire amount of differential duty together with interest - Held that: - The lower authority had not examined the facts of the case in the light of the ingredients under Section 11AC of the Act - the matter is remanded to the adjudicating authority to decide afresh with respect to imposition of penalty u/s 11AC of the Act - appeal allowed by way of remand.
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