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2010 (1) TMI 457 - HC - Central ExcisePenalty - payment of duty before the issuance of SCN. Tribunal holding that bonafides of assessee indicated in their letter to superintendent of Central Excise seeking for guidance/advice as to duty liability and was also pursuing matter with federation of Hotels and Restaurants Association of India. Duty liability not disputed. Held that - no intention to evade payment of duty not to suppress any facts. Penalty in each case dependent on facts and circumstances of particular set of facts prevailing. Appeal against Tribunal order set side penalty not admissible.
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