2009 (7) TMI 244

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.....A., for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (Oral)]. - After waiving the pre-deposit of the dues as per the impugned order, we proceed to dispose of the appeal finally as only a small issue is involved in this appeal. 2. The appellants were required to pay basic excise duty of Rs. 6,00,900/- + Rs. 4,000/- as cess for the month....

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....soon as they came to know that the cheque was not honoured by the bank, they immediately deposited the duty along with interest. Therefore, invocation of Section 11AC deeming the clearance made in May, 2006 as clandestine is not warranted. 4. Learned Joint CDR reiterates the finding of the Commissioner (Appeals). He also submits that if the penalty under Section 11AC is not attracted they are l....