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2019 (4) TMI 15 - CESTAT CHENNAIPenalty u/s 11AC of CEA - duty paid on being pointed out - Held that:- There was indeed a case for waiver of SCN under provisions of Section 11A (2B) of the Central Excise Act, 1944 since the duty liabilities were paid up immediately after being pointed out along with interest. Be that as it may be, there also cannot be any accusation that there was suppression of facts or misstatement or fraud or intention to evade payment of duty liability. It is also not disputed that ER-3 returns were being also filed regularly by the appellants. In fact, the demands proposed in both the SCNs have been worked out only on the basis of worksheets and data submitted by the appellant themselves. The ingredients which require mandatory imposition of penalty under Section 11AC ibid are not present in this case - penalty set aside - appeal allowed - decided in favor of appellant.
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