2011 (7) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. A. Phadte, Advocate for the respondent.   ORAL JUDGMENT ( Per S. A. BOBDE, J)   By this appeal, the Commissioner of Central Excise, Panaji Goa, has assailed the order of the CESTAT in Appeal No. E/2044/01 dated 9/8/2006 by which the Tribunal has allowed the appeal of the respondent - MRF and held that MRF is not responsible for any penalty and interest since they have depos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the amount prior to the issuance of the show cause notice under Section 11A of the Act will not necessarily negate the situation mentioned in the said Section. We are in respectful agreement with that decision and we are of the view that the Tribunal has committed a gross error in holding that the respondent were not liable for any penalty and interest merely on the ground that they had depos....