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2017 (3) TMI 168 - AT - Central ExciseImposition of penalty u/r 25(1)(a) of the CER, 2002 - default in payment of duty for the period from 05.12.2011 to 30.08.2012 in terms of Rule 8(3A) of the CER, 2002 - Section 11A(2) applicable in the case or not? - Held that: - in the case of CC Versus Powerica Ltd. [2011 (9) TMI 665 - Karnataka High Court], it was held that if the duty is paid along with interest, then the assessee is not liable to pay the penalty - imposition of penalty u/r 25 not sustainable - appeal allowed - decided in favor of appellant.
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