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    <title>2017 (1) TMI 1175 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the penalties imposed on the appellants, including the Managing Director and General Manager, as the duty was paid before the show cause notice, indicating no intention to evade payment. While upholding the duty demand and interest, the Tribunal found penalties under Section 11AC unwarranted, emphasizing previous court decisions supporting this stance. The appeal was disposed of in favor of the appellants based on the key factor of duty payment preceding the notice and the absence of intentional malpractice.</description>
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      <description>The Tribunal set aside the penalties imposed on the appellants, including the Managing Director and General Manager, as the duty was paid before the show cause notice, indicating no intention to evade payment. While upholding the duty demand and interest, the Tribunal found penalties under Section 11AC unwarranted, emphasizing previous court decisions supporting this stance. The appeal was disposed of in favor of the appellants based on the key factor of duty payment preceding the notice and the absence of intentional malpractice.</description>
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