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2018 (11) TMI 725 - AT - Central ExcisePenalty u/s 11AC - SSI exemption - appellant did not pay any Central Excise duty on removal of the final products out of its factory premises - Held that:- Due to inadvertence, the duty amount was not discharged by the appellant at the time of removal of goods from the factory. However, the appellant had issued commercial invoices, showing the VAT element for sale of final products - the department had not adduced any substantial evidence to hold that non-payment of duty by the appellant at the material time was attributable to the reason of fraud, collusion, etc., with intent to evade payment of duty. Hence, in the absence of proper substance of clandestine manufacture and removal, the charges of suppression cannot be leveled against the appellant for imposition of penalty under Section 11AC of the Act - penalty set aside - appeal allowed - decided in favor of appellant.
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