2004 (2) TMI 588

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..... als) by setting aside the imposition of penalty on the ground that the duty had been paid before the issuance of show cause notice. The findings recorded by him are extracted below : After affording an opportunity of hearing, the adjudicating authority had ordered reversal of the amount by appropriating the same which was paid before issue of show cause notice. A penalty for a like sum of Rs. 1 .....

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..... tral Excise Act, 1944 and interest claimed under Section 11AB ibid not attracted. (ii) 2003 (151) E.L.T. 453 (Tri. - Chennai) - Commissioner of Central Excise, Madurai v. Ikon Engg. (P) Ltd. wherein it was held that Penalty - Mandatory penalty and interest not imposable when duty has been paid prior to the issue of show cause notice - Sections 11AB and 11AC of Central Excise Act, 1944. (ii .....

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..... efore issue of show cause notice. Duty has been deposited vide Sl. No. 379, dated 11-8-1999 in RG 23A Part II. The show cause notice has been issued on 5-11-1999 and the impugned order has been issued on 22-2-2000. Hence, respectfully following the ratio of the decisions contained in the above judgments, I set aside the imposition of penalty as well as demand of interest. 2. I have heard both t .....

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