2011 (3) TMI 1531

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....nt. JUDGMENT The Revenue has filed this appeal, raising the following substantial questions of law : (i) Whether the Tribunal is correct in holding that the penalty under Rule 57 1(4) of Central Excise Rules, 1944 cannot be imposed, if the irregular credit taken has been reversed before the issue of Show Cause Notice, even in respect of an offence case detected by the preventive officers of the....

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....ng Mills), wherein, the Apex Court pointed out that payment of duty before or after notice does not alter the liability for penalty under Section 11AC of the Act. In the circumstances, following the decision of the Apex Court reported in 2009 (238) E.L.T. 3 (S.C.) (Union of India v. Rajasthan Spinning & Weaving Mills), the view of the Tribunal has to be set aside. 3. Leaving aside the questi....