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2007 (8) TMI 254 - HC - Central ExcisePenalty - shortage of raw material - no misstatement or suppression because Dept has relied upon the accounts of the assessee for finding out shortage & assessee has not even suppressed that credit is not reversed to the extent of shortage – held that there was no clandestine removal or manipulation, suppression or misstatement or contravention of specified Rule –Demand & interest u/s 11AB are confirmed but penalty not sustainable u/s 11 AC - appeal is, therefore, partly allowed
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