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2018 (8) TMI 397 - AT - Central ExciseWaiver of penalty u/s 11AC of the Central Excise Act, 1944 - Held that:- Since extended period of limitation has not been invoked the question of invoking penalty does not arise as extended period and penalty is co-terminus with each other - the decision of the Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA], is squarely applicable to the facts of present case - penalty rightly waived - appeal dismissed - decided against Revenue.
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