2011 (4) TMI 628

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....p. by Sh. Nitin Anand, DR for the respondent. Per: Hon'ble Shri Justice R.M.S. Khandeparkar: Heard the learned Advocate for the assessees and the DR for the respondent. 2. These appeals have been heard in terms of order passed by the Hon'ble High Court of Rajasthan in CEA No. 13/2005 on 13.12.2010. 3. All these appeals in fact were disposed of by this Tribunal by order dated 22.06.2004....

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....he quantum of penalty under Section 11AC has to be equal to the duty liability. In relation to other aspect, the matters were remanded to the respective High Courts. Consequently, on remand of the appeals to the Hon'ble High Court of Rajasthan, the same came to be disposed of by the order dated 13.12.2010 with the direction that the Tribunal will have to decide the appeal while examining the issue....

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....scaped amount of duty before the service of notice then the Revenue will not give him the notice under sub-section 1. This, perhaps, is the basis of the common though erroneous view that no penalty would be leviable if the escaped amount of duty is paid before the service of notice. It, however, overlooks the two explanations qualifying the main provision. Explanation 1 makes it clear that the ....