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2016 (9) TMI 1372 - AT - Central ExcisePenalty u/s 11AC read with Rule 25 of CER, 2002 - the entire demand and interest was already paid - Held that: - on perusal of Section 11A (2B) of the CEA, 1944, it is found that since the entire amount of differential duty was paid, and intimation was given by the appellant assesse to the Department vide their letter dated 8/5/2008 and 31/7/2008, the SCN dated 19/03/2009 was not required to be issued - it has not been proved by the authorities below that the appellant had suppressed material facts from the department with an intent to evade payment of duty - there is no justification for imposition of penalty - appeal allowed - decided in favor of appellant.
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