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2015 (7) TMI 29 - AT - Central ExciseLevy of penalty u/s 11C - Duty demand - Shortage of goods - Clandestine removal of goods - Held that:- Appellant has paid the duty at the time when shortage was detected. Later on, the department issued a show cause notice for appropriation of duty paid by the appellant and imposition of penalty. The appellant did not contest the duty liability but contested only penalty till the level of Commissioner (Appeals). When learned Commissioner (Appeals) has given a finding that there is no tangible evidence of clandestine removal of goods, therefore appellant cannot be allowed to contest the duty liability taking support of Hri Sidhdata Ispat Pvt. Ltd. In Impugned order the learned Commissioner (Appeals) has given a clear finding that there is no tangible evidence of clandestine removal of goods. In these circumstances, without challenging the said order by the Revenue, I hold that penalty on appellant is not imposable. - Decided in favour of assessee.
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