2010 (9) TMI 802

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....nior Standing Counsel, for the Appellant. S/Shri Surjeet Bhadu and Nilaksh Sharma, Advocates, for the Respondent. [Order per : Adarsh Kumar Goel, J.]. - This order will dispose of CEA Nos. 12 and 82 of 2007 as both the appeals involve common question i.e. whether the assessee having already paid the short paid duty and there being no mens rea attracting levy f of penalty, whether penalty ....

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.... 4. In CEA No. 82 of 2007, the question claimed is as under :- "Whether penalty under Section 11AC is liable to be imposed on the assessee, equal to the amount of duty confirmed under Section 11A on merit, which fall under the purview of explanation to sub-section (2B) of Section 11A of the Central Excise Act, 1944, where duty has been deposited before issue of show cause notice?" 5.&em....