2017 (11) TMI 331

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.... Shri. Jayant Kumar, Advocate for the Respondent ORDER Revenue filed appeal seeking imposition of penalty under Section 11AC, the Commissioner(Appeals) dropped penalty under Section 11AC, on the ground of compliance of provision of Rule 11A(2B). 2. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterating the ground of appeal submits that since the d....

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....m along with interest before issuance of show cause notice. Therefore the Commissioner(Appeals) invoking provision of Section 11A(2B) rightly waived the penalty imposed under Section 11AC. 4. On careful consideration of submissions made by both sides, I find there is no dispute that entire amount of demand along with interest had been paid by the respondent before issuance of show cause notice.....

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....also contended that they are not contesting the duty already paid by them. 7. I take appeal along with stay application simultaneously for decision. I have carefully gone through the appeal files, documents available on records and the submission made during the course of personal hearing. From the records, I find that the appeal has been filed by the appellant against MO no.55/CEX/JC/201....

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....abad is modified to the extent as discussed in Para 7 above and the subject appeal is disposed off accordingly. From the above findings, I am of the view that Section 11AC penalty cannot be imposed if the respondent has opted for provision of Section 11A(2B) under which they have admittedly paid entire amount along with interest before issuance of show cause notice. Therefore I do not find any ....