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2013 (1) TMI 664 - HC - Central ExciseSection 11A(2B) Whether penalty can be levied, in case the duty is paid before the issuance of show cause notice Held that: Section 11A(2B) provides that if person in default makes payment of the escaped amount of duty before the service of notice then the Revenue will not give him the notice u/s 11A(1) Explanation 2 to 11A(2B) makes it clear that if non-payment of duty is intentional and by reason of deception, penalty is leviable. In the instant case escape of duty was not intentional or there was a reason of deception No penalty shall be levied Against the revenue.
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