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2016 (8) TMI 879 - AT - Central ExciseImposition of penalty - Rule 25 of the Central Excise Rules, 2002 - cleared SS Pipes and Tubes to other units without payment of duty against letter of invalidation of EPCG licence issued by DGFT - cleared finished goods to 100% EOUs also under CT-3 certificate - paid full duty liability alongwith interest much before issuance of SCN - Held that:- no malafide could be attributed in the present case against the appellant. They have intimated the non-duty paid clearances in all the three instances to the Jurisdictional officer. These clearances were indicated in the ER-1 though under the wrong category. The fact that full duty amount alongwith interest has been paid well before the issue of notice and the notice was issued covering the normal period only will go to show that the penalty in the present case may not be warranted. In fact the case could have been closed under the provisions of sub-Section (2B) of Section 11A of Central Excise Act, 1944. - Decided in favour of appellant
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