Penalty u/s 11AC Unjustified for Late Duty Payment; No Clandestine Goods Removal Involved.

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....Failure to pay duty - Clandestine removal of goods - Penalty u/s 11AC - it is not a case of clandestine removal of goods; it is a case of delay in monthly payment of duty. - lower authority neither should have issued any show cause notice nor should have imposed penalty. - AT....