2004 (2) TMI 588

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....The Revenue is aggrieved with the order passed by the Commissioner (Appeals) by setting aside the imposition of penalty on the ground that the duty had been paid before the issuance of show cause notice. The findings recorded by him are extracted below : "After affording an opportunity of hearing, the adjudicating authority had ordered reversal of the amount by appropriating the same which was ....

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....that Penalty - Interest - Duty paid before issue of show cause notice - Penalty under Section 11AB of Central Excise Act, 1944 and interest claimed under Section 11AB ibid not attracted. (ii)     2003 (151) E.L.T. 453 (Tri. - Chennai) - Commissioner of Central Excise, Madurai v. Ikon Engg. (P) Ltd. wherein it was held that Penalty - Mandatory penalty and interest not imposab....

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.... - appeal rejected. The issue in the present case is restricted to imposition of penalty and interest. Admittedly, the amount in dispute has been reversed before issue of show cause notice. Duty has been deposited vide Sl. No. 379, dated 11-8-1999 in RG 23A Part II. The show cause notice has been issued on 5-11-1999 and the impugned order has been issued on 22-2-2000. Hence, respectfully follow....