2004 (9) TMI 205

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....nt filed these appeals against order-in-appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of the excisable goods and were availing the benefit of Modvat credit in respect of inputs used in their final product. On 16-12-1997 the officers of Revenue department visited the factory premises of the appellant and certain d....

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....immediately on pointing out by the Revenue and even prior to issuance of show-cause notice. The contention is that the Tribunal in the case of CCE v. Machino Montell (I) Ltd. reported in 2004 (168) E.L.T. 466 held that in case duty has been paid prior to issue of show-cause notice the penalty cannot be imposed. In the present case, we find that the duty was not voluntarily paid, the allegation aga....