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2007 (12) TMI 122 - CESTAT, CHENNAIReceived back 21 machines for repair and cleared the machines on payment of duty on the transaction value – in case of 3 machines duty was short paid - On the short payment being pointed out, assessee made short payment and also paid interest till the date of payment of before issue of SCN - clerical error and not deliberately - intent to evade duty is not established - duty due and interest thereon was paid before issue of SCN, penalty under Section 11AC is not warranted
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