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2017 (9) TMI 1482 - AT - Central ExciseClandestine removal - shortage of stock - pig-iron - C.I. scrap - demand on the ground that the said inputs not used in or in relation to the manufacture of finished goods - Held that: - the shortage of the goods was admitted and therefore, the demand of duty alongwith interest is justified. But there is no material of clandestine removal of goods and the penalty u/s 11 AC of the Act cannot be invoked - demand of duty alongwith interest is justified - penalty set aside - appeal allowed - decided partly in favor of appellant.
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