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2018 (12) TMI 88 - AT - Central ExciseImposition of penalty u/s 11AC - appellant did not discharge its Central Excise duty liability due to bona fide mistake - Held that:- Payment of service tax has got nothing to do with the issue of nonpayment of Excise duty. Inasmuch as the entire demand was raised on the basis of records maintained by the assessee, the Adjudicating Authority has rightly concurred with the assessee on the ground of absence of any mala fide, in which case he should not have imposed any penalty upon them. The Excise duty payment alongwith interest upheld - penalty set aside - appeal allowed in part.
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