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2013 (4) TMI 559 - AT - Central ExciseInterest and Penalty on Payment of differential duty after the dates of clearance of the impugned goods – Held that – in the case of M/s. SKF India (2009 (7) TMI 6 - SUPREME COURT), the Hon'ble Supreme Court has waived the imposition of penalty as the cases dealt in thereunder were cases of short-payment of duty which was completely unintended and without any element of deceit etc. The present cases are not of the same category as the appellants were clearly aware of the subsequent cost calculation as per CAS-4 standard for the relevant years but did not voluntarily pay the duty amounts till the department detected the short-payment and advised them to pay the differential duty. - Hence, we are of the view that imposition of some amount of penalty is justified in both these cases.
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