2009 (6) TMI 873

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..... s are engaged in the manufacture of Colour Picture Tubes (CPT) classifiable under Chapter Heading No. 85.40 of the Schedule to the Central Excise Tariff Act, 1985. On 7-10-2002 the appellants lodged a complaint with the Police regarding theft of different sizes of CPT from their Malanpur factory. On 11-10-2002 Central Excise officers visited the appellants factory and on verification of stock the .....

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..... ailable to show that the goods were clandestinely removed. The Commissioner (Appeals) observed that the police investigation did not yield any positive results. Thus, there is no reason to for imposition of penalty under Section 11AC of the Central Excise Act, 1944. 3. In view of the above discussion, imposition of penalty under Section 11AC of the Act is set aside. Appeal is allowed with cons .....

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