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2011 (8) TMI 1261 - HC - CustomsPenalty - duty has been paid before SCN was issued - Held that:- The issue is no more res integra as it has been clearly held in Union of India v. Rajasthan Spinning and Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA], that payment of differential duty made by the assessee before or after issuance of SCN does not alter liability for penalty and the imposition of penalty is mandatory if the conditions are satisfied. The Tribunal having confirmed the order of confiscation setting aside the order of penalty on the ground that duty has been paid before issuance of notice, cannot be sustained and the same is contrary to the decision of the Supreme Court - appeal allowed - decided in favor of appellant.
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