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2010 (3) TMI 383 - HC - Central ExcisePenalty- Evasion, intention to evade- This appeal was admitted basically to consider the question of penalty levied under Section 11AC of the Central Excise Act, 1944.Tribunal allow the appeal based on law at relevant time that when duty liability paid before issuance of SCN, penalty is not leviable. Held that- the assessee within its net if the circumstances mentioned therein are found to exist. The order-in-original had brought the assessee-respondent herein within the net of Section 11AC. Necessary to set aside impugned order and restore appeal to file of tribunal with directions to decide all contentions.
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