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2016 (12) TMI 1683 - AT - Central ExcisePenalty u/s 11AC - Default in monthly payment of duty - contravention of the provisions of Rule 8(3A) of the Central Excise Rules, 2002 - Held that: - this is not a case of clandestine removal or the case of non-payment or short payment of duty. Moreover, there is no suppression of fact on the part of the appellant - Whatever default was made by the appellant that it is not amount to intentional evasion of duty particularly for the reason that they have disclosed the duty payable amount in their invoices as well as in the return - penalty set aside - appeal allowed.
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