TaxTMI 
TaxTMI 
2009 (5) TMI 678
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....ondent. [Order]. - In this appeal of the Revenue, the short question arising for consideration is whether any penalty is liable to be imposed on the respondent under Rule 25 of the Central Excise Rules, 2002. 2. After examining the records and hearing both sides, I note that there was a proposal in the show-cause notice for imposing penalty on the assessee under Section 11AC of the Centra....
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....hen the duty with interest had been paid prior to issuance of the show-cause notice. In the present case, the respondent had paid duty with interest prior to issuance of the relevant show-cause notice. The learned SDR has also cited the judgment of the Hon'ble Supreme Court reported in 2008 (231) E.L.T. 3 (S.C.) = 2008-TIOL-192-SC-CX-LB, wherein it was held that the penalty under Section 11AC was ....
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....o be set aside in view of the above discussions. Accordingly, I do so. In fact, the adjudicating authority held in the finding portion that the appellant is liable for penalty under Section 11AC, but in the order portion he imposed penalty under Rule 25 only." In para 12 of his order, he has held as follows :- "To make the issue further clear, the appellant is not liable to pay penalty." To any....