Appeal Dismissed: No Penalty Imposed under Section 11AC

The Department's appeal was dismissed by the appellate Tribunal as no penalty was imposed on the respondent under Section 11AC of the Central Excise Act, as the duty demand with interest had already been allowed.

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The Department appealed against a decision where no penalty was imposed on the respondent under Section 11AC of the Central Excise Act. The appellate Tribunal dismissed the appeal as the demand of duty with interest against the respondent was already allowed and there was no question of imposing a penalty.

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