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2018 (8) TMI 11 - AT - Central ExciseImposition of penalty - clandestine removal - penalty - Held that:- The ld. Commissioner have considered the entire facts in Detail in a pragmatic manner. He has recorded categorical finding that the allegations in the SCN against Mr. Sharma are not substantiated. Further, the statement in question also does not lead to any such conclusion as all replies to the query raised, appear to be a mere declaration of the happenings in the subject matter - The said mere declarations were not countered or vetoed by the Department during the investigation nor a suggestion made by Mr Sharma that being a member of the management he was aware of the matter and actively engaged and are involved in the illicit removal of capital goods and raw materials etc. Appeal dismissed - decided against Revenue.
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