2014 (10) TMI 866

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.... R.K. Mishra, DR PER: D.N.PANDA It is contested by the Ld. Counsel that when Commissioner (Appeals) has reduced penalty from Rs. 3,78,619/-  to Rs. 50,000/- this clearly shows that there is no clandestine removal of the goods in question. 2. Record reveals that ld. Adjudicating authority penalized the appellant under Rule 25 read with Section 11AC of Central Excise of 1944. Rule 25 o....