2005 (8) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of law sought to be raised are as under : (1) Whether the Tribunal is correct in interpreting Section 11A of Central Excise Act while holding that Duty demand on 19-4-2004, was not required to be made due to insertion of Section 2B to Section 11A on 11-5-2001 and that invoking the penalty clause of Section 11AC is not called for? (2) Whether sub-section (2B) of Section 11A is applicable co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Madras High Court in the case of CCE, Madras v. Jkon Engineering (P) Ltd., 2005 (67) RLT 157 (Mad.) and another from the Karnataka High Court in the case of Commissioner of C. Ex., Mangalore v. Shree Krishna Pipe Industries, 2004 (165) E.L.T. 508 (Kar.), wherein both the Courts have taken a view that where duty or penalty imposed has been deposited before issuance of show cause notice unde....