2022 (5) TMI 906

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt (s) Shri S.Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER M/s. Surya Alloys Industries Ltd. (appellant herein) made clearance of 460 numbers of 'Fish Plate' during the month of August 2008 vide Invoice No.477 dated 23.08.2008 to M/s. Era Infra Engg. Ltd. availing exemption under Notification No.108/95-CE dated 28.08.1995 as amended. 2. In course of audit by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 05.02.2011 against the delayed payment of the same. 3. The Ld.Advocate appearing for the Appellant submitted that there was no occasion of issuance of a Show Cause Notice as the appellant had paid the duty with interest even prior to issuance of the Show Cause Notice. He further submits that though the adjudicating authority appropriated the amount of duty along with interest he proceeded to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....consequently the question of payment of penalty would not arise at all. The Ld.Commissioner(Appeals)'s observation that had the department not pointed out the discrepancy the deficit amount would not have been paid, is an inference not supported by allegation in the notice nor any evidence leading to the conclusion that the Appellant had suppressed the facts. In these circumstances the penalty imp....