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2017 (5) TMI 87 - AT - Central ExcisePenalty - non-payment of Interest on delayed payment of duty - case of appellant is that there was a mistake committed by the appellant and on being pointed out, the appellant paid the duty - case of Revenue is that appellant has suppressed the relevant information from the department with an intention to evade duty, duty was paid but the interest was still not paid till the adjudication by the Commissioner (A) - Held that: - the appellant did not pay interest before the issue of SCN but paid the same much after the decision of the Commissioner (A) - demand upheld - appeal dismissed - decided against appellant.
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