2009 (5) TMI 760

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....pellant. Shri A.R. Jayaprathap, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This is an appeal filed by the Revenue. Vide the impugned order, the Commissioner (Appeals) vacated the order of the original authority confirming a demand of Rs. 13,22,608/-, imposing equal amount of penalty under Section 11AC of the Central Excise Act, 1944 (the Act) and further pen....

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....the ratio of the Tribunal's decision in the case of Jay Yuhshin Ltd. v. CCE, New Delhi, 2000 (119) E.L.T. 718 (Tri.-LB). In the appeal filed by the Revenue, the impugned order is sought to be vacated on the basis that paying duty due before issue of the show-cause notice was not adequate ground to set aside the penalty imposed under Section 11AC. It is submitted that demand of interest could not h....