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2013 (11) TMI 1152

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..... e the statutory records - These facts are not seriously disputed by the appellant at any point of time - The clandestine removal of biris based on private records was recovered by the officers – there is no reason to interfere with the order passed by the Commissioner (Appeals) - the appellant had deposited the entire amount of duty - 25% of duty towards penalty under Section 11AC of the Act to be .....

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..... branded biris and tobacco over and above of the statutory records, which were seized. It has also found small note books and other registers and there was clearance of 63,78,675 numbers of biris illicitly without paying central excise duty. The original authority confirmed the demand of duty of Rs.57,336/- and imposed penalty of equal amount of duty under Section 11AC of the Central Excise Act, 19 .....

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..... rds. These facts are not seriously disputed by the appellant at any point of time. The clandestine removal of biris based on private records was recovered by the officers. Hence, we do not find any reason to interfere with the order passed by the Commissioner (Appeals). However, the learned counsel submits that the appellant had deposited the entire amount of duty and therefore they should be give .....

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