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2017 (9) TMI 1483 - AT - Central ExcisePenalty u/s 11AC - Clandestine removal - Held that: - there is a requirement to establish fraud, collusion, contravention of Rules with an intent to evade payment of duty etc., to invoke penal provisions u/s 11 AC of the CEA, 1944 - In any event, there is no material available on record of fraud, collusion etc. to impose penalty u/s 11 AC of the Act, 1944 - appeal allowed - decided in favor of appellant.
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