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2017 (12) TMI 483 - AT - Central ExciseClandestine removal - Penalty - section 11A (5) of the CEA, 1944 - case of appellant is that when an assessee pays duty along with penalty to the extent of 25% of duty, before issuance of SCN, it should not suffer penalty equal to the amount of duty - Held that: - There was no case of availability of details relating to the transactions available on record. That led to the inference of evasion which could not be rebutted - this is a total proved case of material facts leading to clandestine removal of finished goods - demand upheld - appeal dismissed - decided against appellant.
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