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2017 (11) TMI 1241 - AT - Central ExcisePenalty - CENVAT credit availed on input 'base oil', which was cleared as such to other unit - amount paid on being pointed out before issuance of SCN - Held that: - the appellant has paid the short-paid immediately on being pointed out by the department and well before issuance of the show cause notice - Section 11(2)(AB) states that no show cause notice shall be issued if the duty along with interest as pointed out by Central Excise officer is paid by the appellant - penalty imposed u/s 11AC of the Act r/w Rule 15(2) of CCR, 2004 set aside - appeal allowed - decided in favor of appellant.
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