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2011 (9) TMI 708 - AT - Central ExciseLevy of penalty when duty has been paid - CBFS used as substitute for furnace oil - Held that:- Appellants did not receive inputs and secondly inputs in question claimed to have been used was not usable on the basis of technical report issued by a Government Department. Certificate issued by Friends Forgings shows that it is not used on regular basis. Plea of appellant that duty paid before issue of notice is not sustained (UOI vs. Rajasthan Spg. & Wvg. Mills 2009 (5) TMI 15 - SUPREME COURT OF INDIA). Thus penalty to be levied but reduced to 25%.
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