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2018 (9) TMI 183 - CESTAT AHMEDABADPenalty u/s 76 and 78 - the appellant have admittedly paid the same along with interest - Held that:- Even before initiation of the investigation already paid major amount of 1.71 Lakhs remaining amount along with interest was also paid before issuance of SCN. In this fact there was no need to issue any SCN in terms of Section 73(3) of Finance Act, 1994 - Consequently, no penalty was imposable - demand with interest upheld - appeal allowed in part.
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