2004 (9) TMI 648

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....the penalty imposed under Section 11 AC of the Central Excise Act, 1944 and under Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1944 imposed by the lower authority but reduced the same from Rs. 1,42,188 to Rs. 40,000. 2. Appearing on behalf of the appellants Ld. Consultant Shri M. Saravanan has submitted a written submission and has cited the judgment of the Hon'ble Supreme Cou....

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....uty is paid before the issuance of Show-Cause Notice. Ld. Consultant also relied on the judgment of the Karnataka High Court in the case of CCE, Mangalore v. Shree Krishna Pipe Industries, 2004 (165) ELT 508 (Kar) wherein also a similar view was taken and the reference application filed by the Revenue was rejected. He also relied on the decision of this Bench in the matter of EID Parry (India) Ltd....