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2012 (7) TMI 831 - AT - Central ExciseDuty equivalent to CENVAT credit u/s 11A - Held that:- Where the original authority has dropped show-cause notice proceedings, the appellate authority, acting upon an appeal from the department, should step into the shoes of the adjudicating authority and, in a case of this nature, determine the amount of duty under sub-section (2) of the Section 11A and also determine the quantum of penalty, if found imposable. In the present case, unfortunately, there was no attempt at quantitative determination of duty or penalty. For the present, we have not come across any quantified demand of duty or penalty and hence the assessee virtually stands benefited. There is nothing to be waived, nor is there any basis for directing the appellant to make any pre-deposit - Decided in favour of assessee.
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