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2017 (9) TMI 20 - AT - Central ExciseValidity of SCN - differential duty with interest paid on being pointed out - penalty - job-work - Held that: - after being pointed out by the audit, the appellants have paid the duty along with interest. In such a case, the show cause notice ought not to have issued - So also the intention to evade payment of duty cannot be alleged when the job worker / vendors/ HLL is eligible to take CENVAT credit on the duty paid. Thus, the situation would give rise to revenue neutral - penalty set aside - duty with interest paid is upheld - appeal allowed - decided partly in favor of appellant.
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