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2013 (7) TMI 465 - AT - Central ExcisePenalty - Zinc dross and ash - Excisability / Marketability – appellant is not disputing the legal issue and as such is not challenging the confirmation of demand along with interest. - However, he submits that inasmuch as they were reflecting all the clearances of zinc dross and ash in their returns filed with the revenue, there was no suppression on their part and as such penalty should not have been imposed. - Held that:- As per the decision in case of KEC International Ltd [2012 (12) TMI 426 - CESTAT, NEW DELHI] - Uphold the dutiability of the zinc dross and ash has set aside the penalty on the ground that such clearances were effected with the knowledge of the Revenue - Set aside the penalty - Confirm the duty and interest.
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