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2018 (3) TMI 240 - AT - Central ExcisePenalty u/s 11AC of CEA - clandestine removal - Held that: - Tribunal in the case of Galaxy Textile Vs. Commissioner of Central Excise, Vapi [2010 (7) TMI 516 - CESTAT, AHMEDABAD] observed that though the appellant had admitted shortages and have agreed to pay the duty thereon so as to avoid litigation but in the absence of any evidence to corroborate the allegations of clandestine removal, penalty is not imposable - penalty set aside - duty demand with interest upheld - appeal allowed in part.
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