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    <title>2008 (12) TMI 570 - CESTAT, BANGALORE</title>
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    <description>Penalty was not exigible where the assessee paid the duty before issuance of the show cause notice, and the revenue&#039;s challenge on that ground failed. The High Court had already upheld the finding that no penalty was leviable, leaving the remanded proceedings confined to interest for the delayed period. As the appeal grounds did not include the interest question and it was not before the Tribunal for fresh adjudication, no further action was taken on that aspect.</description>
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      <description>Penalty was not exigible where the assessee paid the duty before issuance of the show cause notice, and the revenue&#039;s challenge on that ground failed. The High Court had already upheld the finding that no penalty was leviable, leaving the remanded proceedings confined to interest for the delayed period. As the appeal grounds did not include the interest question and it was not before the Tribunal for fresh adjudication, no further action was taken on that aspect.</description>
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