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2013 (12) TMI 1286 - AT - Central ExciseWaiver of penalty and interest - Clandestine removal of excisable goods - Held that:- When the issue was brought out, respondent paid duty payable on the goods along with interest and 25% of the duty amount as penalty immediately on issue of the show cause notice - where the payments as stated in Section 11A(1A) are made, all the proceedings in respect of the assessee and other persons shall be deemed to be conclusive as to the matters stated therein - Decided against Revenue.
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