2004 (5) TMI 223

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....ber (J)]. - In this appeal, the Revenue has challenged a part of the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the penalty and interest as imposed by the adjudicating authority on the respondents while confirming the duty demand. 2. None has come present on behalf of the respondents. They have filed their written submissions. We have heard both sides and gone ....

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....pheld the duty, but set aside the penalty and the interest on the ground that the duty was deposited by the respondents before the issuance of the show cause notice. 3. Therefore, the issue which falls for our consideration is, as to whether the penalty and interest could be set aside by the Commissioner (Appeals) on the simple ground that the duty was deposited by the respondents before the is....

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....3-11-2002} In all these cases, the Tribunal is said to have taken the view that, where duty has been voluntarily paid by the assessee before the issuance of the show cause notice, no penalty under Section 11AC is imposable. But, in our view, the ratio of the law laid down in these cases is not attracted to the case of the respondents. The respondents did not pay the duty voluntarily in this cas....