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TMI Blog2010 (1) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... D.V. Shylendra Kumar and N. Ananda, JJ. Shri Jeevan J. Neeralgi, C.G.S.C., for the Appellant. [Judgment per : D.V. Shylendra Kumar, J.]. - The appeal by the Commissioner of Central Excise, Bangalore-III, Commissionerate, Bangalore, under Section 35G of the Central Excise Act, 1944 [for short 'the Act'] directed against the order of the Central Excise Service Tax Appellate Tribunal [for short 'CESTAT'], South Zonal Bench, Bangalore, dated 22-5-2009 [2004 (248) E.L.T. 632 (Tri. - Bang.)], setting aside the levy of penalty on the respondent-assessee under Section 11 of the Central Excise Act, 1944 [for short 'the Act'] on the premise that the assessee had suppressed dutiable turnover of its confectionery products which is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting to suppression of the dutiable turnover etc. 4. It appears the assessee had even before the issue of the show cause notice, on being apprised orally, had met the duty liability as had been quantified by the original authority and it appears the show cause notice is a subsequent follow up action after the assessee had made good the duty liability. 5. The assessee having already paid duty, contested the show cause notice only in so far as it related to the proposition of levying penalty claiming that there is no deliberate suppression of dutiable turnover and it is only because they were not properly advised or guided it had happened; that they had paid the duty on being told to pay such dues, nevertheless, the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise seeking for guidance/advice as to duty liability and was also pursuing the matter with the Federation of Hotel and Restaurants Association of India as to whether they have to register and pay any excise duty if they were covered under the Act and the Superintendent of Central Excise had only sought for further information from the assessee in terms of his letter dated 27-3-1998 which had also been responded by the assessee in terms of their further letter dated 15-4-1998 and the Tribunal on perusing the entire material, held, which in our opinion a right view, that the assessee had discharged the duty liability even before the issue of show cause notice and not having resorted to dispute its duty liability, the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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