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2017 (11) TMI 1567 - AT - Central ExcisePenalty - clandestine removal - Demand under Rule 8(3A) - Held that: - very same issue decided in the case of M/s. Varadhalakshmi Mills Ltd. And M/s. Sona Rajendra Spinners (P) Ltd. Versus CCE, Madurai And CCE & ST, Salem [2016 (4) TMI 15 - CESTAT CHENNAI], where it was held that demand of duty under Rule 8(3A) is unsustainable as the said Rule has been struck down by the Hon'ble High Court and the demand of duty and penalty imposed in the impugned orders is liable to be set aside - penalty set aside - appeal allowed - decided in favor of appellant.
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