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2018 (5) TMI 1618 - CESTAT BANGALOREPenalty - duty paid before issuance of SCN - Section 11A(2) of CEA - Held that: - Since the duty was paid along with interest before issue of SCN, the appellant is entitled to the benefit of Section 11A(2) whereby it is provided that if the duty is paid along with interest, then the Department should not issue the show-cause notice unless there is a fraud or suppression or willful misstatement - In the present case, the Department has not been able to establish that there was a wilful misdeclaration with intent to evade payment of duty - appeal allowed - decided in favor of appellant.
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