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2018 (12) TMI 773 - AT - Central ExcisePenalty u/s 11AC - the Duty has been paid prior to the issuance of the SCN along with interest - Held that:- The Appellant Company had cleared the waste & scraps from their manufacturing facility under challans but subsequently, no Central Excise invoices were raised. However, on being pointed out, the discrepancy by the Central Excise Officers, the assessee did not dispute the clearance of waste & scraps generated in the course of production of finished goods and also admitted that the violation of the Statutory Provisons of the Central Excise Act was unintentional. The entire demand along with interest was deposited by the assessee much before the issuance of the Show Cause Notice - also, none of the Lower Authorities had intimated the assessee regarding option to pay penalty of 25% of the duty amount. The demand of Central Excise Duty along with interest is upheld. The penalty imposed under Section 11 AC is also upheld - appeal allowed in part.
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