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2011 (7) TMI 215 - BOMBAY HIGH COURTPenalty and interest - Whether assessee is not responsible for any penalty and interest since they have deposited the duty before the issue of show cause notice - decision of the Supreme Court in Sony India Ltd.,V/s Commissioner of Central Excise, Delhi 2004 (167) E.L.T. 385 in which it was held that mere deposit of the amount prior to the issuance of the show cause notice under Section 11A of the Act will not necessarily negate the situation mentioned in the said Section - Decided against the assessee.
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