2017 (4) TMI 1553

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....llant/Revenue quite in extenso. 2. The concurrent decisions of the Commissioner (Appeals) and the impugned order of CESTAT, insofar as they relate to the refusal to sustain levy of penalty on the alleged clandestine removal of goods, are founded on appreciation of facts of materials as are available on record. The Tribunal had clearly maintained the distinction between penalty that could b....