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2018 (2) TMI 895 - AT - Central ExcisePenalty u/s 11 A(1) of the Central Excise Act, 1944 - job-work - short payment of duty - extended period of limitation - Held that: - It is true that the respondent has not paid duty at the time of clearances of intermediary goods, which resulted that they paid short duty. But when they have been pointed out by audit party, they paid duty along with interest therefore, malafide intention is missing in this case. In such circumstance, no show-cause notice was required to be issued to the respondent. The SCN is also barred by limitation. Appeal dismissed - decided against Revenue.
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