2013 (12) TMI 25

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...., Additional Commissioner (AR) PER : S S Kang Heard both sides. The applicants filed this application for waiver of pre-deposit of penalty. The duty along with interest has already been paid. 2. With the consent of the parties, the appeal is being taken up for hearing. 3. The appellants challenged the imposition of penalty only. The brief facts of the case are that the appellants are e....

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.... with interest and imposed penalty under section 11AC of the Central Excise Act. The appellants filed appeal and the same is dismissed by the Commissioner (Appeals). 4. The contention of the appellants is that the issue is in respect of interpretation of the provisions of Notification 39/2007-CE(NT). The appellants calculated and paid the duty by taking into consideration the quarter in which t....