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2018 (1) TMI 409 - CESTAT AHMEDABADValidity of SCN - appellants admitted their mistake and immediately paid the entire amount of duty along with interest and 25% of duty amount as penalty, in terms of Section 11A (6) of the CEA 1944 - Held that: - the proceedings are not required to be initiated against the assessee if the duty, interest and 25% of the duty has been paid before issuance of SCN and the same is intimated to the Central Excise officers - Admittedly, in this case, the appellant has complied with the provisions of Section 11A (5) (6) (7) of the Act. Therefore, no SCN is required to be issued to the appellants - appeal allowed.
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