2011 (11) TMI 340
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....excise duty amounting to Rs.19,88,887/- was demanded from the Respondents invoking the provisions of extended period of limitation as provided under Section 11A of the Central Excise Act. The duty demanded as also interest under Section 11AB was deposited by the Respondent even before passing of the Adjudication order. The Respondents had paid both the duty demand as well as interest and it ....
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....ter pending in High Court. The Respondents deposited the amount within reasonable time from the decision of the High Court. 3. We notice that the Respondent is not in appeal on the finding that extended period of time is invokable. So we do not propose to go into this issue. So penalty under Section 11AC is to be imposed. We order accordingly. But we find that the Respondents have fully co....