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2010 (12) TMI 387 - HIMACHAL PRADESH HIGH COURTDemand - Applicability of Section 11AC - Excise duty was deposited prior to the issuance of the show cause notice - Whether penalty should be imposed or not - Matter is remanded back to AO or fresh decision on the issue of penalty after determining the question whether the non-payment of duty in the present case was on account of fraud, collusion or any willful mis-representation or suppression of facts or contravention of any of the provisions of the Excise Act or the Rules made thereunder with intention to evade payment of duty as laid down under Section 11AC - The appeal is disposed of
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