2002 (4) TMI 674

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..... Following some investigations into the affairs of the appellant by the Central Excise department, it paid on its own on 27-1-94 duty of Rs. 25,660/-. The show cause notice issued to it with regard to this error proceeded on the basis that total duty of Rs. 11,014/- was payable. In the order adjudicating on this notice, it is this amount that the Collector has confirmed. The appellant consequentl .....

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..... as no legal requirement for it to do so. It was no doubt paid in pursuance of some investigation, but these investigations had not crystallised any demand. The appellant paid duty on 27-9-94 and the show cause notice with regard to the same contravention was issued on 4-1-95. The order confirming the liability to duty was passed by the Collector on 20-4-95. While the spirit in which the appellant .....

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