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2018 (7) TMI 404 - AT - Central Excise100% EOU - Penalty - Clandestine removal - duty alongwith interest paid before issuance of SCN - Held that:- The appellant had already paid the duty along with interest and therefore there is no requirement of issuance of Show Cause Notice. Consequently, the imposition of penalty is not warranted - there is no requirement of issuance of Show Cause Notice for imposition of penalty - penalty set aside - appeal allowed - decided in favor of appellant.
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