2004 (9) TMI 243

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....der of the Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority demanding central excise duty of Rs. 42,730/-, appropriating Rs. 95,000/- from the bank guarantee executed when the seized goods were released provisionally, imposing a penalty of Rs. 1,00,000/- under Rule 173Q(1) on M/s. Rinkoo Processors Pvt. Ltd. and imposing a penalty of Rs. 50,000/- on the d....

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.... paid central excise duty amounting to Rs. 27,572/- in respect of the duty involved on the seizure at the folding house on two different dates in the year 1994. Shri M.M. Garg, Director of the appellant company, in his statement, deposed that excisable goods were cleared without central excise formalities for the reason that the excise clerk was absent and also due to urgency involved in deliverin....

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....(62) RLT 709], a Larger Bench in its order held that penalty under Section 11AC cannot be imposed when the duty is discharged before the issue of show cause notice. He argued that in this case also duty has been paid even before the issue of show cause notice and so no penalty should have been imposed. 5.  I have gone through the records and the submissions made by both sides. The two case....