2008 (11) TMI 569

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.... V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 47 & 48/2007 dated 2-8-2007, passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Guntur. 2. We have heard both the sides. 3. The appellants are manufactures of cotton yarn and combed yarn. They are 100% E.O.U. ....

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....ue to financial problem, they were not in a position to pay the duty. However when the Audit officials pointed out the non-payment of duty, they remitted the amount even before the issue of show cause notice. The learned Advocate relied on the following decisions of the Tribunal and urged that as duty has been paid much before the issue of show cause notice, no penalty is imposable. (i) &n....

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.... not in a position to pay the duty. In fact they have mentioned the details of the clearance in the monthly return. Further reliance was also placed on the decision of this Bench in the case of Central India Packaging Co. Pvt. Ltd. v. CCE, Hyderabad - Final Order No. 1186/2007 dated 16-10-2007, in Appeal No. E/342/2005 [2008 (223) E.L.T. 457 (Tri.)]. In the said case, it was held that in the absen....