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2018 (5) TMI 308 - HC - Central ExcisePenalty u/s 11AC - case of appellant is that because the appellant assessee had deposited the entire duty with interest even before receipt of SCN, Section 11AC of the Act would not be attracted - Held that: - it is evident that the appellant assessee had entered fake Challan nos. in the ER-1 return which could be noticed by the department and only thereafter when a telephonic message was received by the department assessee, he deposited the entire amount of duty with interest, etc. The Tribunal, which is the apex fact finding body, has recorded this finding, based on the materials which were available on the record, and this is a pure question of fact and we cannot go into the question of facts at this stage in this appeal - appeal dismissed.
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