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2017 (11) TMI 1517 - AT - Central Excise100% EOU - Penalty u/s 112(a) - violations of customs provisions - case against the EOU is that they have not undertaken any manufacture as mandated in the permission nor they have followed the procedure for getting the goods manufactured from the job workers - Held that: - the original authority analyzed various corroborative evidences and also detailed depositions made by the appellant himself during the investigation. A cumulative reading of the appraisal of evidences indicates that the findings of the original authority could not be refuted with any force by the appellant - considering the offence, the penalty amount is reduced - appeal allowed in part.
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