2011 (2) TMI 1066

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. M.V. Ravindran, Member (Judicial)     This appeal is filed by the Revenue against Order-in-Appeal No. PD/18/TH-I/2003 dated 30.04.03.   2. When this matter was called out on 04.01.2011, this bench had directed the Registry to tag appeal no. E/2208/03  filed by the partner for disposal.  Court Master brings to our notice the disposal of appeal no. 2208/03 by fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  It is his submission that ld. Commissioner (Appeals) has erred not on upholding the penalty imposed by the adjudicating authority under Section 11AC and the interest penalty under Section 11AB,   as it is now  clear from the record that there was a suppression and the same was alleged in the show-cause notice, despite this, since the respondent has paid the amount of duty bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Supreme Court in Rajasthan Spinning & Weaving Mills (supra) which settled law, as regard the imposition of mandatory penalty and interest under Section 11AB, we find that just because the assessee has deposited amount before the issuance of show-cause notice penalty and interest cannot be set aside. At the same time, we also find merits in the assessee submission, as to if the clearances ma....