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2019 (9) TMI 643 - AT - Central Excise100% EOU - Clandestine removal - diversion of goods to DTA instead of EOU - penalty u/r 25 of Central Excise Rules, 2002 - HELD THAT:- As per facts of the case, it is not case of clandestine removal as the appellant have cleared goods initially which was meant for another EOU and clearances was made ARE-3 against CT-3 certificate. It is only due to the cancellation of the order, the appellant was compelled to divert the goods to DTA for which necessary permission was obtained from the Deputy Commissioner, therefore, there is no malafide intention on the part of the appellant. Penalty cannot be upheld - appeal dismissed - decided against Revenue.
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