2013 (4) TMI 364

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....ur; Heard both sides. 2. This is a case where the appellant was audited and short levy was detected. Immediately on pointing out the short levy appellant paid the disputed amount along with interest before the issuance of the show cause notice. However penalty under Section 11AC was later imposed after issuance of the show cause notice which has been upheld by Commissioner (Appeals). As argued i....