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2005 (1) TMI 151 - AT - Central ExciseExtract: .......out the clandestine removal or manufacture of the goods by the appellants. In these circumstances, the penalty was not warranted. Accordingly, the penalty imposed on the appellants is set aside and the appeal is allowed to that extent. Moreover, when the duty is deposited before the issuance of the show cause notice, the penalty is not permissible.
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