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2023 (5) TMI 329 - CESTAT MUMBAILevy of penalty imposed in terms of Rule 25(1)(d) of Central Excise Rules, 2002 - maintainability of appeal - HELD THAT:- After enhancement the total amount of penalty imposed on the respondent would be around Rs.52,98,386/-. Accordingly this preliminary objection not to be overruled. The respondent had deposited the entire duty along with interest on 15.02.2011 prior to issuance of show cause notice i.e. 05.08.2011. In such a situation respondent could not have been subjected to any penalty under Section 11AC as has been held by the Tribunal in the case of CCE & C., AURANGABAD VERSUS MATSYODARI STEEL & ALLOYS PVT. LTD. [2007 (7) TMI 183 - HIGH COURT BOMBAY]. There are no merit in the appeal filed by the Revenue for imposition of penalty under Section 11AC of the Central Excise Act, 1944 - appeal of Revenue dismissed.
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