TMI Blog2017 (12) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... for rectification of the mistake in the said order - Held that: - It is evident from the order that no dictation was given in the open court on 28.03.2016. Since the order was dictated afterwards and the appeal was partly allowed to the extent of reducing the quantum of redemption file from ₹ 20,000/- to ₹ 5000/-, it cannot be said that the bench observed differently at the time of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongwith setting aside the penalty of ₹ 45,207/- imposed under Section 11AC, Central Excise Act, 1944 as the charge of clandestine removal is not sustainable on the appellant as merely shortage of stock cannot lead to inevitable conclusion of clandestine removal in the absence of any evidence on record to corroborate the allegation of clandestine removal. (ii) However, due to fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard by the Tribunal in the presence of both sides on 28.03.2016 and it was pronounced that the appeal is partly allowed and detail order to follow. It is evident from the order that no dictation was given in the open court on 28.03.2016. Since the order was dictated afterwards and the appeal was partly allowed to the extent of reducing the quantum of redemption file from ₹ 20,000/- to & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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