2018 (2) TMI 800

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....s been filed by M/s.Ciron Drugs & Pharmaceuticals Pvt. Ltd. against demand of interest and imposition of penalty. 2. Ld. Counsel for the appellant argued that the demand of interest and penalty has been made without raising any demand under Section 11A of Central  Excise Act. He relied on the decision of the Tribunal in the case of Smita Steel rolling Mills Pvt. Ltd. - Order No.A/86556-86557....

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.... circumstances, the impugned order passed under Section 11AC and 11AB cannot be sustained. Penalty under Rule 173Q also cannot be imposed without any proceeding on a charge of duty evasion. Accordingly, impugned orders are set aside and appeal is allowed with consequential relief, if any, to the appellant. 5. The said decision has been upheld by the Hon'ble High Court of Himachal Pradesh at Simla....