2019 (9) TMI 643

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..... is not case of clandestine removal as the appellant have cleared goods initially which was meant for another EOU and clearances was made ARE-3 against CT-3 certificate. It is only due to the cancellation of the order, the appellant was compelled to divert the goods to DTA for which necessary permission was obtained from the Deputy Commissioner, therefore, there is no malafide intention on the part .....

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..... Rules, 2002. Against the impugned order, the Revenue filed present appeal seeking imposition of penalty of equal amount to duty under section 11AC. 2. Ms. Nitina Nagori Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of the appeal. 3. None appeared on behalf of the respondent despite the notice sent by AR, wherein the report was given by the field formation .....

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