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2007 (7) TMI 183 - HC - Central ExciseWhether imposition of penalty is necessary even if evaded excise duty is paid by the assessee, before service of SCN - Assessing Officer, while confirming the notice, has recorded a finding that there was no suppression of facts - no penalty u/s 11AC is imposable in view of payment of duty before issuance of show cause notice and more so when finding recorded is against existence of any circumstances attracting Section 11AC – appeal dismissed
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