2000 (12) TMI 652

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....nt, for the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned Order, the Commissioner of Central Excise, Patna, has confirmed a demand of duty of Rs. 30,71,393.64 and has imposed a personal penalty of an equivalent amount under the provisions of Section 11AC. Apart from that, personal penalty of Rs. 2.00 lakhs has....

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....ance of the show cause notice, they paid the entire amount of duty on the escalated value, as reflected in the bills, even prior to receipt of the same from the Railways in full. He fairly agrees that the amount of duty was required to be paid by the appellants and as such, he is not disputing the quantum of duty confirmed by the Commissioner. 3. It is the contention of the learned Consult....

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....red to be paid by them, he is not making a legal issue of the fact that show cause notice was issued prior to finalisation of the provisional assessments. 5. After appreciating the submissions made by both sides, we find force in the submission of the learned Consultant. The show cause notice was admittedly raised when the assessments were provisional and only ad hoc payments were received....