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2004 (9) TMI 666 - AT - Central ExciseExtract: .......payment of duty has taken place before issue of demand. In the circumstances, both Section 11AC and Section 11AB are not attracted for imposition of penalty and demand of interest, as held by the Tribunal in various decisions. Accordingly, the Order of the Commissioner (Appeals) is upheld and the appeal filed by the Revenue is rejected. Pronounced.
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