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2018 (3) TMI 260 - AT - Central ExciseClandestine removal - excess of finished goods - shortage of goods - evidence obtained from computer floppies opened using unauthenticated software - Held that: - the Tribunal had clarified that Revenue has no right to use any files opened with unauthenticated software in the remand proceedings. In the denovo proceedings, the Commissioner has therefore excluded the evidence obtained from the filed opened with unauthenticated software. As seen above, in the impugned order it is discussed in detail the reason for dropping duty demand of ₹ 7,60,79,469/-. Therefore, we do not find any merit in the appeal filed by the department in E/401/2009 requesting to interfere with the dropping of the said demand of duty. Penalty - Held that: - there is no evidence that the co-noticees have directly indulged in clandestine production of clearance of excisable goods. Further that when separate penalties have been imposed on SUAS for the very same offence, there is no need to impose penalty for the same offence under Rule 26 of Central Excise Rules, 2002. Appeal dismissed - decided against appellant.
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