2014 (4) TMI 833

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....or Sri. K.S. Ravishankar JUDGMENT Dilip B. Bhosale, J. This Customs Appeal is directed against the common order dated 12-07-2005 by which, three appeals, including the appeal filed by the respondent bearing Appeal No.C/195/2004, were allowed insofar as levy of penalty and interest is concerned. By this order, the CESTAT set aside the order confirming the penalty and interest passed by the....

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....t could be imposed when the duty has been deposited before issuance of show cause notice is settled by the Hon'ble Supreme Court in the case of Union of India v. Rajasthan Spg. Wvg. Mills 2009 (238) ELT 3 (SC) and in a group of civil appeals reported 2008-TIOL -192-SC-CX- LB (UNION OF INDIA V. DHARAMENDRA TEXTILE PROCESSORS). The Supreme Court has taken a view that the payment of duty/differen....