2014 (8) TMI 572

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....t the order of the Commissioner (Appeals) whereby the imposition of penalty equivalent to duty demanded vide Section 11AC of the Central Excise Act, 1944 and interest under Section 11AB of the said Act were set aside. 2. Heard both sides and perused the records. 3. In the impugned order, the Commissioner (Appeals) observed that the respondent had paid the entire duty liability even before issue ....