2006 (1) TMI 441

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....bsp;The appellants, M/s. Janatics India Pvt. Ltd., filed an appeal challenging the order of the Commissioner (Appeals) dated 28-10-2004. The appellants have been manufacturing Pneumatic Valves and Cylinders. On 24-6-1999, they filed declarations under various Rules (173B, 173C and 57T), thereby declaring that they were manufacturing Tools, Dies and Moulds for making the components of the said Valv....

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.... to confirming the order of the lower authority had even made fresh investigation to indicate that the appellants have evaded the duty. Relying upon a statement dated 20-7-1999 made by Shri N. Muralidharan, Manager (Finance & Accounts) of the appellant, the Commissioner (Appeals) concluded that the penalty imposed by the lower authority is legally sustainable. 2. Ld. Counsel for the appellan....

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....n which case, it has been clearly held that once the duty is paid before the issue of the show-cause notice, there is no question of invoking the provisions of Section 11AC or 11AB. During hearing, it was also contended that the case could be remanded for fresh adjudication. The ld. Counsel points out that such an attempt would be infructuous as the case pertains to the period prior to 1999 and an....