2007 (1) TMI 308

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....]. - I have heard both sides on the appeal against the order of the Commissioner of Central Excise (Appeals) who has accepted the assesses/respondents contention that since they paid the demand and interest before issue of show cause notice, penalty under the provisions of Sec. 11AC cannot be imposed, relying upon the Larger Bench decision of the Tribunal in the case of CCE v. Machino Montell - ....

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....f Hon'ble Madhya Pradesh High Court reported in 2006 (203) E.L.T. 15 (M.P.) in the case of Sai Machine Tools Pvt. Ltd. v. CCE, Indore which has held that the provisions of Sec. 11AC are attracted even when duty has been paid prior to the issue of show cause notice. The High Court has distinguished the Bombay High Court decision in Gaurav Mercantiles Ltd. as well as the decision of the Karnataka Hi....