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2017 (10) TMI 958 - CESTAT NEW DELHIPenalty - AED - N/N. 06/2005-CE dated 01.06.2005 - dispute is with regard to period prior to registration - Held that: - the assessee is required to be penalties under Rule 25 of Central Excise Rules 2002 read with section 11AC of the Central Excise 1994 as non payment of AED came to the knowledge of the Department only during the course of investigation. As assessee has paid the entire amount of duty along with interest. In that circumstances, the assessee is entitled for benefit of reduced penalty of 25% of duty. Appeal dismissed.
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