2012 (9) TMI 640

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....y petition is filed for the waiver of pre-deposit of the penalty involved in this case as the appellant has already discharged the central excise duty liability and interest thereof.   2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture. Hence, after allowing the stay petition filed by the assessee, we take up t....

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....nclusion, show cause notice was issued to the appellant. Appellant s case is that they have correctly discharged duty and the differential duty is not payable by them, but have deposited the same before the issuance of show cause notice while small amount of Rs.59,911/- was paid of by them after the issuance of show cause notice.   5. We find that the issue involved in this case is regarding....

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....ellant to pay the interest on the said amount of Rs.59,911/- within 30 days of the receipt of this order and produce the evidence before the lower authorities.   6. We take up the issue regarding the imposition of penalty on the appellant under Section 11AC of the Central Excise Act, 1944. We find that the issue of valuation of the physician samples cleared from the factory premises based up....