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2017 (11) TMI 1379 - CESTAT CHENNAIPenalty u/s 11AC - duty and interest paid before issuance of SCN - Held that: - even before issuance of the show cause notice, appellant had discharged the duty demand along with interest - further there was no intention to evade payment of duty - Taking note of the fact that the appellant is a public sector undertaking and also that they have paid duty demand along with interest, the imposition of penalty u/s 11AC of the Central Excise act is unjustified - appeal allowed in part.
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