2014 (3) TMI 487

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....ommissioner(Appeals) has dropped the mandatory penalty under section 11AC read with Rule 25 of the Central Excise Rules, 2002 on the premise that provisions of section 11AC has not been attracted in the show-cause notice. 2. The ld. AR submits that in the case of Rajasthan Spinning & Weaving Mills 2009 (238) ELT 3(SC), the Apex Court has held that although duty and interest has been paid before i....