2006 (5) TMI 329

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is whether penalty can be imposed if the duty has been paid before issue of show cause notice. 2. The learned JDR submits that in the present case deposited only after detection by the Department and therefore it cannot be considered as a voluntary deposit and in such circumstances penalty was leviable under Section 11AB Section 11AC. He cited the Tribunal decision in the case of Commissione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s even if duty paid before issuance of show cause notice. 3. None appeared for the respondent. 4. I have considered the submissions. I find that the issue whether penalty is imposable when the duty is deposited before issue of Show Cause Notice has been settled by the Larger Bench in the case of C.C.E., Delhi v. Machino Montell - 2004 (168) E.L.T. 466 (Tri.-LB) and also by the Bombay High Cou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X