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2017 (3) TMI 1358 - AT - Central ExciseHSD - removal of duty free Diesel from EOU to DTA unit - penalty - request for waiver of penalty on the ground that the duty liability with interest having been discharged before the issue of SCN - Held that: - On a specific query from the bench, as to whether the appellant had informed to the departmental authority as to the existence of underground pipelines, the ld. Counsel admits fairly that it was not informed to the department - the adjudicating authority was correct in imposing equivalent amount of penalty on the appellant - appeal dismissed - decided against assessee.
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