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2016 (6) TMI 268 - AT - Central ExciseValidity of show cause notice - duty along with interest was paid before issuance of SCN - Payment of interest within three months from the date of clearance of the goods - Held that:- When there is no suppression of fact on the part of the assessee and the duty along with interest is admittedly paid without contest, the show cause notice should not have been issued. The only exception, is provided that if the duty is not paid by reason of suppression of fact, mis-declaration, fraud, collusion etc. with intent to evade payment of duty, immunity provided under sub-section (2B) is not available to the assessee. In the present case, though the non payment was pointed out by the department but no suppression of fact, mis-declaration, collusion, fraud etc. exist in the case for the reason that M/s. MRBBIPL have issued valid invoice for removal of capital goods. Therefore neither show cause should have been issued nor any charges of the show cause notice should have been confirmed. As per above discussion and the clear legal provision under sub-section (2B) of Section 11A, the confiscation of the goods is not legal and correct. Therefore the impugned order is set aside and appeal is allowed in favour of assessee.
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