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2018 (11) TMI 154 - AT - Central ExciseValidity of SCN - imposition of penalty - Entire demand with interest was paid prior to the issue of show-cause notice - applicability of Section 11(A)(1)(b) read with Section 11A(2) of Central Excise Act, 1944 - Held that:- Once the appellant has paid the duty along with interest before the issue of show-cause notice, then show-cause notice should not be issued - penalty set aside, while confirming demand with interest - appeal allowed in part.
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