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2010 (6) TMI 370 - CESTAT, MUMBAIPenalty – SSI exemption crossed - demand of duty confirmed by the original authority and upheld by the first appellate authority for the period 1995-96 and 1996-97 - show-cause notice was issued on 6-7-1998 beyond the normal period of limitation - larger period of limitation on the ground of suppression of production and sale of the excisable goods by the respondent with intent to evade payment of duty - appellate authority affirmed the demand of duty but set aside the penalty after noting that Section 11 AC was not applicable to any period prior to 28-9-1996 - Revenue, the only ground raised by the appellant is that, as the offence was committed by the party during the year 1996-97, Section 11AC is applicable - provision mandates that, where the statutory requirements of such a penalty are established, it should be imposed to an extent equal to the amount of duty - no case for imposing a penalty under Section 11AC on the respondent has been made out by the Revenue - no prayer in this appeal of the Revenue for imposing a penalty on the respondent under Rule 173Q – Appeal rejected
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