2013 (12) TMI 803

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....cate, for the Respondent. ORDER Heard both sides. 2. This appeal is being taken up for hearing in pursuance of the order passed by the Hon'ble High Court of Chhattisgarh in Tax Appeal No. 72/2012 vide order dated 21-11-2012. 3. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the respondent ....

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....The proceedings against Nirmal Agrawal were also initiated by the same show cause notice and the Tribunal held that respondent had paid duty along with interest and 25% of the penalty within the stipulated period under Section 11(2) of the Central Excise Act. Hence, the proceedings issued under show cause notice are to be treated as closed. 7. In the present case, the Revenue's main conten....