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    <title>2018 (5) TMI 1207 - ALLAHABAD HIGH COURT</title>
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    <description>Penalty was not sustainable where the assessee had already deposited the excise duty along with interest before issuance of the show cause notice. On that admitted position, the basis for penalty was not made out, and even the reduced penalty was held unjustified. The question of law was answered in favour of the assessee and against the department.</description>
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      <description>Penalty was not sustainable where the assessee had already deposited the excise duty along with interest before issuance of the show cause notice. On that admitted position, the basis for penalty was not made out, and even the reduced penalty was held unjustified. The question of law was answered in favour of the assessee and against the department.</description>
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