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2018 (3) TMI 490 - AT - Central Excise100% EOU - penalty u/s 11AC and Rules 9(2), 173Q and Rule 226 of CER 1944 - discrepancies in the clearances of rejects by the appellants to the DTA - Held that: - Even after remand, the adjudicating authority without taking into cognizance the said observations of the Tribunal has imposed equal penalty. On such score, the penalty imposed under section 173Q requires to be set aside. The disputed period is October, 1994 to March, 1999. The provisions of section 11 AC were introduced with effect from 28.09.1996 only. Therefore, the said provision can be applied only from such date - the penalty under section 11AC for the period prior to 28.09.1996 cannot sustain. Appeal allowed in part.
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