2018 (2) TMI 711

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..... 1AC is imposable in view of payment of duty before issuance of show cause notice - Except cancellation of penalty impugned order is hereby sustained - appeal allowed in part. - E/199 & 200/2008 - A/91887-91888/2017 - Dated:- 11-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri Rajesh Ostwal, Chartered Accountant for the appellants Shri H.M. D .....

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..... Alloys (P) Ltd. [2008 (225) ELT 176 (Bom)] (iv) Commissioner of Central Excise Rohtak v. vs. SB Packaging Ltd. [2008 (223) ELT 360 (P H) 4. By following the ratio laid down in the above cases, we modify the impugned order and cancel the levy of penalty. Except cancellation of penalty impugned order is hereby sustained. 5. In the result, both the appeals filed by the appellants are p .....

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