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2018 (2) TMI 711 - AT - Central ExcisePenalty - duty with interest paid before issuance of SCN - Held that: - similar issue decided in the case of CCE & C., AURANGABAD Versus MATSYODARI STEEL & ALLOYS PVT. LTD. [2007 (7) TMI 183 - HIGH COURT BOMBAY], where it was held that no penalty u/s 11AC is imposable in view of payment of duty before issuance of show cause notice - Except cancellation of penalty impugned order is hereby sustained - appeal allowed in part.
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