2017 (5) TMI 647

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....r Justice Dr. Satish Chandra: The present appeal is filed by the appellant against the Order-in-Appeal No. 134/2012 dated 1.1.2013. 2. The brief facts of the case are that during the period under consideration (2010-2011), the appellant was engaged in the manufacturing of electronic switches, sockets boxes etc. falling under Chapter Heading 8504, 8536 and 8544 of the Central Excise Tariff Act, 1....

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.... Excise Rules, 2002 which is equal to 100% of the duty demand. He submits that the duty amount was paid even before issue of Show Cause Notice suo moto and voluntarily. So, the benefit of Section 11AC may be extended where it is mentioned that penalty will be levied @ 25%. 6. The ld. DR has confirmed that the duty amount was deposited even before issuing the Show Cause Notice. When it is so, then....