2004 (7) TMI 478

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....askar Sen, Sr. Advocate, for the Respondent. [Order per : M.P. Bohra, Member (J)]. -  This appeal has been filed by the Revenue against the order of the Commissioner (Appeals) of Central Excise, Kolkata passed on 24th March, 2003. 2. We have heard Shri A.K. Mondal, ld. SDR for the Appellant-Revenue and Shri Bhaskar Sen, ld. Sr. Advocate for the respondents. 3. In the pre....

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....uty and penalty was paid prior to determination of the duty so the question of chargeable of the interest does not arise. He, therefore, submits that the appeal may kindly be dismissed. 5. In the present case, the show cause notice was issued on 27th April, 2001. As mentioned in the order-in-original that the duty was paid as under : Cheque No. & Date Drawn on Amount 003830 dt.....

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....nd penalty was paid prior to 15th May, 2001. The interest can only be charged after the determination of the duty. In the present case, the entire duty has been paid prior to determination of the duty. Not only this, Rs. 11,50,000/- was deposited prior to issuance of the notice. Where the duty has been paid prior to issuance of the notice, the penalty and the interest are not imposable as held by ....