2006 (9) TMI 537

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....r the Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. ORDER These three appeals involve a question with regard to waiver of penalty amount. 2. The officers of the Central Excise have visited the premises of the appellants on 4-2-1999 and found shortage of certain finished goods and as well as inputs. They have worked out and confirmed the Central Excise duty to the tune of....

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....eferred an appeal before the Commissioner (Appeals) who in turn upheld confirmation of duty but set aside the interest. Aggrieved by the same, these appeals are filed by the three appellants. 3. The main contention of the appellants is that the confirmed duty has already been paid on the same day when the offence was detected and much prior to the issue of the Show-Cause-Notice as such imp....

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....uids & Chemicals Ltd., points out that the issue of Show-Cause-Notice is not proper as per 11A(2B) where the amount has been paid on the day of detection. 4. The ld. DR relied upon the Sub-Para 5 of Para 4 in the case of CCE, Delhi-III, Gurgaon v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tr.-LB) wherein it is observed that the disputed duty has been paid by the party even before i....

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....deposits the duty even prior to the issue of show cause notice, penalty should not be imposed and interest should not be levied." This view also confirmed by the Supreme Court. 6. The ld. DR Shri Dewalwar points out that the decisions referred to above by the Tribunal including one of Rastriya Ispat Nigam Ltd. did not involve the issue of clandestine removal shortage of goods, as such the ....