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2019 (5) TMI 446 - AT - Central ExciseMis-declaration of goods - cotton and Polyester Cotton blended textile fabrics and yarn - Section 4(b) of Central Excise Act, 1944 - HELD THAT:- Appellants have not been able to substantiate their claim that the demand of duty as determined by the Commissioner is not in accordance with the evidence available of record, nor have they been able to produce any document/ record to dispute the quantification of demand as made by the Commissioner. In absence of any tangible evidence in form of record or documents we do not find any merits in the submissions made by the appellants to this effect. Penalty under Rule 173Q, 9(1), 52(A), 210 and 226 of Central Excise Rules - HELD THAT:- Since penalty was set aside by the earlier order of Tribunal we are not in position to uphold the imposition of penalty this time. Appeal allowed in part.
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