2003 (10) TMI 511

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..... Shri H.C.Verma, JDR, for the Respondent. [Order]. - Examined the records and heard both the sides. 2. The appellants are manufacturers of Exhaust Fans, for which they use Aluminium Ingots, C.R. Strips and Copper Wire as inputs. On 18-12-1998, officers of Central Excise visited their factory and found shortages of the said inputs. The appellants admitted that they had cleared the....

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....f duty confirmed against them. The appeal preferred by the party against the decision of the original authority did not succeed before the Commissioner (Appeals). 3. Hence the present appeal. 4. Ld. Counsel for the appellants submits that the entire amount of duty was paid long before issuance of the show cause notice. Therefore, any penalty under Section 11AC or Rule 173Q was not ....

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....nding Ltd. v. CCE, Kolkata-I [2002 (53) RLT 224 (CEGAT-Kol.)] and submits that as the duty was paid by the party only after detection of the shortages by the department, the payments cannot be said to be voluntary and, therefore, the penalty is sustainable. 6. I have examined the submissions. It is not in dispute that the entire amount of duty was paid by the party long before the show cau....