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2019 (8) TMI 1514 - CESTAT KOLKATAMaintainability of appeal - non-compliance with the pre-deposit in respect of penalty amount only - HELD THAT:- The appellants have paid the entire demand along with applicable interest before issuance of the show cause notice and due intimation was given to the ranger officers and accordingly there was no occasion for issuance of the show cause notice - Also, there are no ingredient of suppression, willful misstatement etc. with intent to evade Central Excise duty. Appeal allowed - decided in favor of appellant.
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