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2010 (1) TMI 494 - AT - Central Excise
Remand - The appellant having deposited the entire amount of duty before issuance of show cause notice, hence is not liable for interest and penalty. Held that - it could not be said that there was intention to evade duty, extended period could not be invocked. Penalty also set aside, especially there was no finding that transactional value incorrect or there was misstatement or clandestine removal.