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2018 (7) TMI 407 - AT - Central ExcisePenalty u/s 11AC and u/r 173Q of CER - non-payment of duty - intent to evade not present - Interpretation of Statute - N/N. 67/95 - Held that:- The contention of the Learned Counsel that the Adjudicating authority had not given any finding in respect of imposition of penalty cannot be sustained. In any event, the appellant had disputed the fact of clearance of the goods without payment of duty in respect of 445.370 M.T. as alleged in the Show Cause Notice. So, the imposition of penalty is warranted. The appellant had already paid 25% of duty as penalty. The goods are cleared without payment of duty, the imposition of penalty under Section 11AC is justified - The imposition of penalty under Rule 173Q is not proper. Appeal allowed in part.
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