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2018 (11) TMI 674 - AT - Central ExciseClandestine removal - shortages of raw material and excess of final products - violation of Rule 10 of Central Excise Rule, 2002 - confiscation - redemption fine - penalty - Held that:- The decision in the case of COMMISSIONER OF C. EX., KANPUR VERSUS SARADA STEEL INDUSTRIES PVT. LTD. [2010 (7) TMI 596 - CESTAT, NEW DELHI] needs to be followed - the Original Adjudicating Authority has upheld the confiscation by imposing redemption fine of ₹ 13.18 lakhs and penalty of ₹ 6.78 lakhs. The same is required to be upheld but fine & penalty needs to be reduced - appeal allowed in part.
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