2010 (7) TMI 1135

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..... 100% penalty under Section 11AC of the Central Excise Act, 1944 where the appellant has paid the duty before issuance of the show cause notice. 2. The learned Advocate submitted that as they have paid the duty confirmed before the issuance of the show cause notice, no option was given to the appellant by the lower authorities to pay the mandatory penalty under Section 11AC to the extent of 25% .....

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