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2020 (6) TMI 86 - AT - Central ExciseQuantum of penalty - benefit u/s 11AC of CEA - duty is deposited prior to show cause notice along with a part of the penalty - HELD THAT:- While deciding the issue in de novo proceedings, penalties as per statute are required to be imposed. If the provisions of the statute required imposition of less penalty, where the duty and part of penalty has already been deposited, the same were required to be followed by the lower authorities. Matter remanded to the original adjudicating authority to fix the penal liability in terms of provisions of Section 11AC - appeal allowed by way of remand.
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