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2007 (9) TMI 210 - AT - Central ExciseImposition of penalty for clandestine removal by ad. authority u/s 11AC – Clandestine removal admitted by assessee but Comm(A) reduced penalty by observing that there was simply presumption of clandestine removal - When ad. authority had imposed penalty, the Comm (A) could not have reduced it by interfering with the discretion of the ad. authority if there is no indication that the order of penalty was legally defective or not based on evidence - penalty imposed by OIO is restored
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