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2018 (3) TMI 447 - AT - Central ExciseClandestine removal - penalty u/s 11AC of the CEA 1944 - Held that: - It is well settled law that the judicial precedence would be applied in the context of each facts of the case. In the present case, the Assessee is not disputing the demand of duty on clandestine removal of the goods and therefore imposition of penalty u/s 11AC of the Central Excise Act is liable to be invoked - the imposition of penalty on the Assessee is required to be upheld. Appeal dismissed - decided against Revenue.
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