2004 (4) TMI 152

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....part of the impugned order-in-appeal, vide which the Commissioner (Appeals) has set aside the mandatory penalty under Section 11AC and interest imposed on the respondents by the adjudicating authority. 2. I have heard both the sides. The perusal of the record shows that the respondents were earlier working under the SSI exemption Notification 1/93. But during the period in question (1-4-1997 to....

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....r, cannot be challenged by the Revenue. 4. The learned Counsel has contended that since duty was paid before the issuance of the show cause notice, and that the respondents were ignorant of the law and had no intention to evade payment of duty, therefore, the penalty and interest have been rightly set aside against them by the Commissioner (Appeals). But in my view this contention of the Counse....