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2012 (7) TMI 844 - AT - Central ExciseExemption under Notification No. 6/2006-C.E., dated 1-3-2006 - Revenue contends that appellant are not eligible for duty exemption under this notification, as the thermal power plant to which the supplies were made, cannot be called a power plant of capacity of 1000 MW or more, as it comprises of three turbines of 660 MW each, while exemption is available to a plant which generates 1000 MW or more from a single unit - Held that:- There is no dispute about the fact that the entire duty demand along with interest was paid by the appellant when the department pointed out to them that they are not eligible for exemption and this was done prior to issue of show cause notice and this fact had been intimated to the department. In view of this, in terms of the provisions of Section 11A(2B), no show cause notice is required to be issued and hence there was no question of imposing penalty on the appellant - Decided in favour of assessee.
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