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2017 (2) TMI 141 - CESTAT CHENNAIValidity of SCN - imposition of penalty u/r 27 - reduction in litigation u/s 11 (2B) of the Central Excise Act, 1944 - differential duty liability arose on account of increase in duty rates on Tapioca Sago. A part of duty liability along with interest has been discharged before issue of SCN and remaining part thereon has been discharged within one month from SCN - whether issuance of SCN valid? Held that: - it would have been most appropriate if the SCN had not been issued in these cases. Instead, these Appellants perforce have been required to come before this forum for relief. In the circumstances, while there should be no controversy with regard to the differential duty which has been discharged by the appellant on being pointed out, along with interest amounts thereon, issue of SCNs for imposition of penalties under Section 11AC is an overkill. When in the first place there was no requirement of issue of SCN itself, penalty will not survive particularly as there was some confusion on the duty rates and the continued eligibility of SSI concessions for these appellants - appeal allowed - decided in favor of appellant.
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