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2018 (4) TMI 473 - CESTAT BANGALOREPenalty - intent to evade duty - Held that: - the issue involved in the present case is interpretation of Rule 6 of CCR, the intent to evade payment of duty cannot be alleged - the appellant has submitted that the entire demand is barred by limitation but as per the instructions of his client, the counsel for the appellant has not challenged the demand on limitation - penalty u/s 11AC not sustainable - appeal allowed - decided in favor of appellant.
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