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2017 (10) TMI 72 - AT - Central ExcisePenalty u/r 25 of CER, 2002 - non-payment of duty on clearance value - Held that: - there is no case of any suppression or clearance of goods without proper maintenance of record. Further, there is no proposal of any confiscation of any goods in the SCN - the elements or the condition precedent for imposing penalty under Rule 25 are not obtaining in the facts of the present case - penalty set aside - appeal allowed - decided in favor of appellant.
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