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2009 (6) TMI 89 - BOMBAY HIGH COURT“Whether the Hon’ble CESTAT was justified in setting aside the penalty imposed under Section 11AC which is required to be equal to the duty confirmed by the Tribunal? - Whether in case of clandestine removal of goods the payment of part of duty subsequently made on notice by the department prior to issue of show cause can discharge the Respondent from the rigour of provisions of Section 11AC?” - Held that, the question, of having paid the amount before issuance of the show cause notice or after issuing the show cause notice cannot result in holding that there is no requirement of determination - mere payment of duty before issuance of show cause notice is also of no consequence. – Revenue’s appeal allowed
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