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2017 (10) TMI 785 - AT - Central ExcisePenalty u/s 11AC - duty along with interest has been paid by the assessee prior to issuance of SCN - Clandestine manufacture and removal - it was alleged that appellants have suppressed the facts regarding development/manufacture of said packaged software and its removal, with intent to evade payment of duty - Held that: - the excise duty on the packaged software was introduced for the first time w.e.f. 01/03/2006 and the appellant had a bona fide belief that their software is not a packaged software and therefore is not liable to excise duty and that is why the excise duty was not paid - Further, the Department has not brought any evidence on record to show that there was suppression with intention to evade the payment of duty. In the case of CCE, Bangalore-I Vs. Geneva Fine Punch Enclosures Ltd. [2011 (1) TMI 746 - KARNATAKA HIGH COURT], Hon’ble Karnataka High Court held that once the duty is paid along with interest before issuance of the SCN, then Revenue will not issue SCN. Appeal allowed - decided in favor of appellant.
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