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<h1>Appeal allowed as duty paid before notice, setting aside penalty under Section 11AC</h1> The appeal was allowed as duty was paid before the show-cause notice, resulting in the penalty under Section 11AC of the Central Excise Act being set ... - The appeal was allowed as the duty was paid before the show-cause notice, leading to the setting aside of the penalty under Section 11AC of the Central Excise Act, following relevant legal precedents.
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