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2018 (1) TMI 690 - AT - Central ExciseClandestine removal - penalty - Held that: - when the matter came up before the Tribunal in the first round of litigation, the appellant’s appeal was rejected on merits and penalty was reduced to ₹ 2,00,000/- - The said order of the Tribunal has admittedly not been challenged by the appellant before any Higher Appellate Forum and as such has attained finality - penalty upheld - appeal dismissed.
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