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    <title>2005 (11) TMI 148 - CESTAT, MUMBAI</title>
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    <description>Where excise duty was paid before issuance of the show cause notice, penalty under Section 11AC could not be sustained and interest under Section 11AB was also not demandable. Applying the Larger Bench view in Machino Montell and judicial discipline, the Tribunal set aside the Section 11AC penalty and Section 11AB interest. The duty demand and the penalty and interest imposed under the Rules remained intact.</description>
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      <description>Where excise duty was paid before issuance of the show cause notice, penalty under Section 11AC could not be sustained and interest under Section 11AB was also not demandable. Applying the Larger Bench view in Machino Montell and judicial discipline, the Tribunal set aside the Section 11AC penalty and Section 11AB interest. The duty demand and the penalty and interest imposed under the Rules remained intact.</description>
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