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No Penalty for Appellant After Full Duty and Interest Payment u/s 11AC; No Notice Issued by Officer.

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Full Text of the Document

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....Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer could not have proceeded to any notice in respect of the payment so made demanding the duty so paid. - No penalty - AT....