2009 (6) TMI 860

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....for the Respondent. [Order]. -  This is the appeal by the Revenue against order-in-appeal No. 43-CE/LKO/07, dated 26-4-07 passed by CCE (Appeals), Lucknow by which the Commissioner (Appeals) while confirming the duty demand against the respondent set aside imposition, of penalty under Section 11AC. 2. None appeared for the respondent. Heard the learned Departmental Representativ....

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....the interest had been deposited prior to the issue of the show cause notice, that from the records it does not appear that the interest had also been paid prior to the issue of show cause notice and that the Commissioner (Appeals)'s reliance on the Karnataka High Court's judgment in the case of Shri Krishna Pipe Industries reported in 2004 (165) E.L.T. 507 and Mumbai High Court's judgment in the c....