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2017 (10) TMI 1222 - AT - Central ExcisePenalty - Duty paid under protest before issaunce of SCN - NCCD - EC - SHEC - whether the penalty is imposable upon the assessee u/r 25 of the CER, 2002, read with section 11AC of the CeEA, 1944 for violation of provisions of Rule 4 and 8 of CER, 2002 and the provision of N/N. 50/2003, with intent to payment of duty - Held that: - Hon’ble Bombay High Court in the case of CCE Mumbai Vs. Hindustan Petroleum Corporation Ltd. [2016 (12) TMI 1269 - BOMBAY HIGH COURT] observed that ‘in case of non-payment or short-payment of duty, penalty gets automatically attracted and authority had no discretion - the issue is relating to National Calamity Contingent Duty (NCCD); Education Cess, and Secondary and Higher Education Cess which was neither created by the Central Excise Act, 1944, nor a subject matter of Ministry of Finance - penalty sustained - appeal dismissed - decided against appellant.
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