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2014 (7) TMI 882 - MADRAS HIGH COURTPenalty u/s 11AC - whether mandatory - clandestine clearance of goods - Held that:- In view of the categorical statement of law by the Supreme Court in the above-stated decision Union of India V. Rajasthan Spinning and Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA], the question of exonerating the assessee from payment of penalty does not arise. - Decided in favor of revenue.
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