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2018 (5) TMI 98 - CESTAT AHMEDABADClandestine removal - shortages in the stock of finished goods - Held that: - the duty involved on shortages in the stock of finished goods had been paid by the appellant on the date of visit of the officers and explaining the reasons of shortages, the Authorized Signatory Shri Yogesh D Patel, in his statement dated 09.12.2011 informed that the goods were cleared without payment of duty, which was later, confirmed by the Director. The order of the Ld. Commissioner (Appeals) upheld, except the quantum of penalty imposed on the Director which is found to be excessive, is reduced. Appeal allowed in part.
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