TMI Blog2008 (1) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... erial of fraud, suppression of facts, etc. and therefore, recovery of interest under Section 11AB of the Central Excise Act, 1944 is not sustainable - appeal is allowed - E/2525/2005-SM(BR) - 171/2008-SM(BR)(PB), - Dated:- 1-1-2008 - Shri P. K. Das, Member (J) [Order] -1. None appeared on behalf of the appellant. Heard the ld. DR. on behalf of the Revenue and perused the records. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n removed from the factory without payment of duty. It is evident from the record that the demand of duty was proposed on stolen goods. It is noted that there is a contrary decision of the Tribunal as to whether remission of duty under Rule 21 of Central Excise Rules, 2004, is applicable on stolen/theft goods. It is revealed from the records as well as from the findings of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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