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2007 (3) TMI 194 - HC - Central ExcisePenalty equivalent to disputed duty amount under Section 11 AC of Central Excise Act,1944 is not leviable where disputed duty amount is deposited prior to issue of SCN - on the plain language of Section 11AC of the Act it is required to be established that there was intention to evade payment of duty – no finding on record that there was any intention to evade payment of duty – revenue’s appeal dismissed
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