Penalty on Central Excise Challenged: Appellants Contest Duty Evasion Allegations and Penalty by Commissioner (Appeals) as Unwarranted.

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....Levy of penalty - The intimation was sent vide letter dated 31.12.2015 i.e. even prior the clearance of the goods. The question of evasion of duty does not at all arises that too with the malafide intent. Even penalty has wrongly been imposed by Commissioner (Appeals) on the appellants. - AT....