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2012 (2) TMI 358 - SC - Central ExciseWhether penalty and interest u/s 11AC of Central Excise Act, 1944 can be levied and collected when the duty has been paid before the issue of Show Cause Notice – Held that:- In view of decision in case of Union of India Vs. Dharmendra Textile Processors & Ors., (2008 - TMI - 31520 - Supreme Court), Order of Tribunal is set aside and matter is remitted back to Tribunal for its fresh consideration and decision.
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