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2018 (9) TMI 636 - CESTAT CHANDIGARHPenalty u/s 11AC of the Central Excise Act, 1944 - area based exemption as per N/N. 56/2002-CE dt. 14.11.2002 - Held that:- Nowhere it is coming out that the impugned goods on which erroneous refund has been sanctioned to the appellant have ever reached Jammu & Kashmir state with documentary evidence and there is any manufacturing activity took place in the state of Jammu & Kashmir. In these circumstances, onus lies on the appellant to prove that the goods came to Jammu and they did some manufacturing activity on the said goods in Jammu. Admittedly, the appellant has failed to do so and has not paid the penalty as directed by the adjudicating authority in the impugned order. In these circumstances, the appellant is liable to pay the penalty to the tune of 100% of the duty under Section 11AC of the Act - appeal dismissed - decided against appellant.
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