Duty Payment Before Notice Doesn't Prevent Redemption Fine Imposition if Evasion is Established, Intent Irrelevant.

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....Clandestine removal - mere payment of duty before issuance of show cause notice would not preclude the Department, from levying redemption fine, once the factum of evasion of duty is made out, be it mala fide or not - Levy of redemption fine confirmed - HC....