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2013 (12) TMI 1291 - AT - Central ExciseImposition of Penalty u/s 11AC r.w. Rule 13 of the Central Excise Rules, 2002 – Held that:- As per the section 3 of the Central Excise Act, 1944, as the goods were lying in the factory of the assessee – thus, they were not required to pay duty - the respondents are not contesting duty liability and interest paid by them - as the duty is not payable, question of mandatory penalty does not arise – Decided against Revenue.
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