2006 (5) TMI 329

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....e, for the Respondent. [Order]. - The short issue involved in this appeal is whether penalty can be imposed if the duty has been paid before issue of show cause notice. 2. The learned JDR submits that in the present case deposited only after detection by the Department and therefore it cannot be considered as a voluntary deposit and in such circumstances penalty was leviable under Se....

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.... was held that imposition of penalty is warranted for contravention of Central Excise provisions even if duty paid before issuance of show cause notice. 3. None appeared for the respondent. 4. I have considered the submissions.  I find that the issue whether penalty is imposable when the duty is deposited before issue of Show Cause Notice has been settled by the Larger Bench i....