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2016 (9) TMI 629 - AT - Central ExciseSSI Exemption - Imposition of penalty - clandestine removal of goods - goods cleared during February and March 2004 have not been accounted for in the books of accounts and no Central Excise duty have been paid on removal of those goods from the factory - duty deposited on information from the department - Held that:- it is found that immediately on detection of mistake by the Central Excise Department regarding alleged removal of goods, the appellant had voluntarily deposited the duty. It is also found that though the appellant had not contested the duty demand but the same cannot be accepted as the duty paid towards clandestine removal of the goods. Thus, in the interest of justice, the quantum of penalty imposed in the adjudication order can be reduced. Therefore, the penalty imposed on the appellant company is reduced to ₹ 10,000/- and personal penalty to ₹ 5000/-. No duty benefit shall be extended to the appellant. - Appeal disposed of
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