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2018 (2) TMI 551 - CESTAT, MUMBAIPenalty levy on the firm as well as on its partner - Held that:- The duty demand along with interest was paid before issuing the show cause notice. When it is so, then penalty is not leviable as per the ratio laid down in the following cases . See Union of India v. Rajasthan Spinning and Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA] and Commissioner of Central Excise v. Rashtriya Ispat Nigam Ltd. [2003 (5) TMI 509 - SUPREME COURT]. We set aside the impugned order and cancel the levy of penalty. Accordingly, impugned order is modified to this extent. Remaining order is sustained.
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