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2012 (10) TMI 496 - HC - Central ExcisePenalty – assessee stopped paying duty on the ground that it is not excisable to tax. However, after the department noticed the default and brought to their notice, they have paid the duty and the interest even before the issue of a show cause notice – Held that:- Assessee has paid the duty with interest even prior to issue of show cause notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently, the question of payment of penalty would not arise at all
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