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2015 (11) TMI 1098 - AT - Central ExciseClandestine removal of goods - Shortage of goods found - Commissioner set aside penalty but confirmed duty - Held that:- Impugned order is self-contradictory. The appellate authority has held in favour of the appellant while setting aside the penalty but has upheld the confirmation of demand on the same allegation of clandestine removal. The two portions of the order, i.e., upholding the demand on clandestine activity and setting aside the penalty by holding that there is no clandestine activity, cannot go hand in hand. - Impugned order set aside - Decided in favour of assessee.
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