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2019 (4) TMI 1071 - AT - Central ExciseLevy of Interest and penalty - Valuation - Sugar confectionary - valued u/s 4 or 4A of the Central Excise Act - benefit of abatement - N/N. 13/2002-CE (Non-tariff) dated 01/03/2002 - the impugned order has imposed penalty and demanded interest on the basis that the appellants have evaded payment of Central Excise Duty - HELD THAT:- In the present case, no adjudication proceedings under Section 11A of the Central Excise Act or any other provisions had been conducted at all. A close perusal of Section 11AC and 11AB makes it abundantly clear that these sections can only be invoked in cases where determination regarding evasion of payment of duty had taken place under Section 11A. The impugned order passed under Section 11AC and Section 11AB cannot be sustained - Penalty under Section 11 AC cannot be imposed without any proceedings on a charge of duty evasion - Appeal allowed - decided in favor of appellant.
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