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2018 (2) TMI 1102 - AT - Central ExcisePenalty u/s 11AC - Refund of duty paid on the free supply of biscuits - rejection on the ground that the same is assessable to duty in terms of section 4A of the Act - Held that: - the issue per se was mired in confusion during the period and was only laid to rest by the decision of the Larger Bench of the Tribunal in the case of INDICA LABORATORIES PVT. LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD [2007 (5) TMI 19 - CESTAT,AHMEDABAD] - there is a case for setting aside the penalty imposed under section 11AC - appeal allowed - decided in favor of appellant.
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