2011 (5) TMI 210

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....the appellant who are the manufacturer of non-alloy steel ingots, cast articles of non-alloy steel and CTD bars etc, on the allegation and finding of clandestine removal. The said findings, in turn, are based upon the entries made in the private records of the appellant read with the statements of various representatives. There is no retraction to the said statements. This is leading to corroborat....

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....als & others 2009 (94) RLT 684 (CESTAT) and Hon'ble High Court of Gujarat in the case of M/s Exotic Associates Vs. CCE 2010 (252) ELT 49 (Guj), has held that where no such option is extended by the lower authority, the same can be extended by higher appellate forum.   2. In view of the above, though the penalty stand imposed under Rule 25, but by adopting the ratio of the above judgment, (th....