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TMI Blog2006 (1) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... cs India Pvt. Ltd., filed an appeal challenging the order of the Commissioner (Appeals) dated 28-10-2004. The appellants have been manufacturing Pneumatic Valves and Cylinders. On 24-6-1999, they filed declarations under various Rules (173B, 173C and 57T), thereby declaring that they were manufacturing Tools, Dies and Moulds for making the components of the said Valves and Cylinders, supplying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority had even made fresh investigation to indicate that the appellants have evaded the duty. Relying upon a statement dated 20-7-1999 made by Shri N. Muralidharan, Manager (Finance Accounts) of the appellant, the Commissioner (Appeals) concluded that the penalty imposed by the lower authority is legally sustainable. 2. Ld. Counsel for the appellants stresses that the said statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that once the duty is paid before the issue of the show-cause notice, there is no question of invoking the provisions of Section 11AC or 11AB. During hearing, it was also contended that the case could be remanded for fresh adjudication. The ld. Counsel points out that such an attempt would be infructuous as the case pertains to the period prior to 1999 and any show cause notice issued now woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the penalty and interest, as the Larger Bench of this Tribunal has already drawn out a ratio, the same is to be followed and hence the penalty imposed and interest demanded also need to be expunged. 5. I, therefore, set aside the orders passed by the lower authorities and allow consequential relief to the appellants. 6. Appeal allowed accordingly. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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