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2010 (1) TMI 544 - HC - Central ExcisePenalty due to shortage of input – respondent paid duty before issuance of show cause notice – shortage of material was due to evaporation tendency of material – Held that: - there is a shortage of inputs, however, there is no intention to evade duty and further no clandestine removal of inputs, then there is no question of imposition of any penalty specially, when respondent have already paid the duty even prior to the issuance of show cause notice.
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