2003 (5) TMI 131

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....) (Oral)]. - This appeal is directed against the Order-in-Appeal No. 347 (RP) CE/JPR-1 (205)/2002, dated 10-5-2002 by which the learned Commissioner confirmed the order of the lower authority imposing penalty under Section 11AC and confirmed the demands under Section 11A of the Central Excise Act, 1944. 2. Appearing on behalf of the appellants, Shri Muthu Venkatraman, Advocate submits that they....

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....st under Section 11AB is also not leviable when duty amount has been paid voluntarily before issue of show cause notice. He has also submitted the judgments by various co-ordinate Benches as well as by this Bench on this issue. 3. Heard learned DR Shri C. Mani. 4. We have considered the submissions made by both sides and find that the issue is no longer res integra as it is now a settled iss....