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2013 (4) TMI 364 - CESTAT AHMEDABADPenalty u/s 11AC – short levied – Held that - After hearing both the sides, it is observed from the SCN that penalty under Section 11AC has been proposed by indicating that there is suppression of facts with intention to evade payment of duty. However no facts are disclosed in the SCN as to show the same. When the appellant has honestly paid the entire duty along with the interest before the issuance of the SCN and no such evidence showing intention to evade is relied upon by the Revenue, it is a fit case where penalty under Section 11AC is not attracted.
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