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2018 (2) TMI 634 - AT - Central ExcisePenalty - duty paid before issuance of SCN - Held that: - it appears that duty is paid before issuing the show cause notice. Then penalty is not leviable - reliance placed in the case of Union of India v. Rajasthan Spinning and Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA] - penalty set aside - Remaining order is upheld - appeal allowed in part.
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