2006 (5) TMI 30

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....g both sides. The Revenue issued Show Cause Notice dated 17.05.2004 seeking to impose penalty under Rule 25 of CE Rules and interest under Section 11AB of CE Act. The AC, in the OIO, dropped the proceedings. In terms of Show Cause Notice, the appellants had already discharged the duty and had also reversed the Cenvat credit. In view of this circumstance, the Assistant Commissioner did not proceed ....

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....08 (Kar.). 2. The second ground is that the Show Cause Notice did not propose to levy interest as per the Rule 8 (3) of CE Rules. It is the submission of the learned Counsel that the Commissioner (Appeals) has proceeded beyond the terms of Show Cause Notice and hence the levy of interest as directed in terms of Rule 8 (3) of CE Rules is required to be set aside. 3. Heard learned JDR who reit....