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2013 (8) TMI 310 - AT - Central ExcisePenalty under Section 11AC of the Central Excise Act – Allegation of fraud not mentioned in the Show-Cause Notice – Held that:- Fraud, collusion and any other such ingredient has not been mentioned either in the show cause notice or in the order in original. In the absence of which it is difficult to sustain the penalty equal to duty amount in the present case – Decided against the Revenue.
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