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2017 (10) TMI 1032 - CESTAT MUMBAIPenalty u/r 26 of CER, 2002 - it was alleged that the appellant is involved in the purchasing of clandestinely removed goods supplied by M/s. MITC Rolling Mills Pvt. Ltd. - Held that: - The clandestinely removed goods were admittedly received by the appellant therefore the appellant was aware about the clandestine nature of the goods. Hence he has aided and abeted to evasion of duty made by M/s. MITC Rolling Mills Pvt. Ltd. - penalty upheld, however the quantum of penalty reduced - appeal allowed in part.
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