2011 (8) TMI 164

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.... Mr. Sudeep Singh with Mr. Prince Chauhan, Advocate vice Mr. Rahul Mahajan, Advocate.   (Dev Darshan Sud), J(oral)   The Department relies upon the decision of this Court in Commissioner of Central Excise, Chandigarh vs. Ruchira Papers Ltd. 2010 (251) ELT 502 (H.P.) in which the same question as raised in this petition was urged for consideration. The Court holds:   "Whether inte....

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....Appeals) or the Tribunal, whose decisions are based only on the consideration that the excise duty was deposited prior to the issuance of the show cause notice, we set aside the orders of the Commissioner (Appeals) and the Tribunal and remand the case back to the Commissioner (Appeals) for fresh decision on the issue of penalty after determining the question whether the non-payment of duty in the ....

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....se, Chandigarh vs. Ruchira Papers Ltd.'case(supra). In these circumstances, the appeal is remanded to the learned Tribunal, which shall consider the case of department as well as of the assessee afresh in accordance with the judgments in Commissioner of Central Excise, Chandigarh vs. Ruchira Papers Ltd. 2010 (251) E.L.T. 502 (H.P.).   4. The contention of the learned counsel appearing for th....