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2017 (12) TMI 1367
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....at Shrivastava, Advocate for the Appellants Shri M R Sharma, DR for the Respondent-Revenue ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against Order-in-Appeal No. 273/2014 dated 19.11.2015. Earlier, the assessee company, Government Undertaking, was known as Sanjay Gandhi Thermal Power Station. Later on, name was changed as Madhya Pradesh Power Generating Compan....
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....rnment undertaking, there was confusion regarding payment of duty. There was no malafide intention. 5. On the other hand, Shri M R Sharma, learned representative of the department, has justified the impugned order. 6. After hearing both the sides and on perusal of record, it appears that duty is paid before the issuance of show cause notice, so, penalty under Section 11AC of the Central Exci....