2016 (1) TMI 1249

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....or the Respondent. ORDER Revenue is in appeal against Order-in-Appeal dated 28-1-2010 which upheld the Order-in-Original dated 16-1-2009 in terms of which, inter alia, no penalty was imposed on Shri Suresh Kumar Goyal, Director of M/s. Ganpati Ispat, Raipur. The show cause notice was issued to M/s. Ganpati Ispat demanding excise duty of Rs. 10,35,100/- along with interest and penalties for e....

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....emsp;When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by the reason of fraud, collusion, or any wilful misstatement, or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by any person or his agent, to whom a notice served under the provis....

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....s in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein;" As per the said section, once the payments as Section 11A(1A) ibid were made, no notice was required to be served and the proceedings in respect of other persons also were ....