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2019 (3) TMI 1488 - CESTAT MUMBAIQuantum of Penalty u/r 173Q of the Central Excise Rules, 1944 - manufacture and clearance of AC without payment of duty - Held that:- The learned Commissioner (Appeals) has reduced penalty in proportionate to reduction of duty liability from ₹ 50,000/- to ₹ 25,000/-. The argument of the appellant that no penalty is imposable on them, is devoid of merit inasmuch as they have cleared the ACs in respective financial years after exceeding the prescribed limit and failed to discharge duty. This fact came to the knowledge of the department after visit to their unit. There are no valid reason to interfere with the impugned order - appeal dismissed.
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