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    <title>2018 (2) TMI 630 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal canceled the levy of penalty under Section 11AC, as the appellant had paid the duty amount with interest before the show cause notice was issued. Relying on legal precedents, the Tribunal concluded that penalty was not applicable in such circumstances. The impugned order was modified, upholding other aspects while granting relief to the appellant only in terms of the penalty. The appeal was partly allowed, with Justice Dr. Satish Chandra and Shri C J Mathew presiding over the decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355209</link>
      <description>The Tribunal canceled the levy of penalty under Section 11AC, as the appellant had paid the duty amount with interest before the show cause notice was issued. Relying on legal precedents, the Tribunal concluded that penalty was not applicable in such circumstances. The impugned order was modified, upholding other aspects while granting relief to the appellant only in terms of the penalty. The appeal was partly allowed, with Justice Dr. Satish Chandra and Shri C J Mathew presiding over the decision.</description>
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