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2016 (7) TMI 1380 - AT - Central ExcisePenalty - - Held that: - the issue is covered by judgment of this Tribunal in the case of Audi Automobiles v. CCE, Indore [2009 (5) TMI 426 - CESTAT, NEW DELHI] where in the identical set of circumstances the demand of duty and interest was upheld and penalty was set aside - the appellant was contesting the earlier show cause notice and started following the decision once it was adjudicated by the adjudicating authority. Thus, the contention of ld. DR is devoid of force - penalties set aside - appeal allowed - decided in favor of appellant.
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