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2018 (3) TMI 96 - AT - Central ExciseClandestine removal - excess stock - Ceramic Glazed Floor Tiles - goods not accounted in the RG-1 register - Held that: - In the Panchnama as well as in the statement though it has been recorded that these goods were found in excess, however nowhere the appellant nor the representative has admitted to have stored this excess quantity of goods meant to be cleared clandestinely without payment of duty, nor any evidence in this regard brought on record by the Revenue. Penalty u/s 11AC - Held that: - in absence of suppression of facts, mis-declaration etc. penalty cannot be confirmed under the said Provision - penalty set aside. Appeal allowed - decided in favor of appellant.
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