9911796707
TMI Blog2007 (3) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... od Kumar, JDR, for the Appellant. None, for the Respondent. [Order]. The issue involved in all the three appeals of the Revenue is as to whether the penalty under Section 11AC is to be imposed when the duty stands paid before the issuance of the show cause notice. It may be seen that in all these cases, some clandestine activities are involved and the penalty is otherwise imposable. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed by the Hon ble Supreme Court when the appeal filed their against was dismissed as reported in 2004 (163) E.L.T. A53 (S.C.). Ld. DR submits that the such dismissal in limine would not amount to declaration of law and Punjab and Haryana High Court has considered all the decisions on the issue and reversed the Larger Bench decision. Reliance has also been placed upon the other decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 (67) RLT 157 (Mad.)], the Hon ble High Court after taking note of the developments in the case of Rashtriya Ispat Nigam Ltd. held that no (Sic) [Penalty] is to be imposed when duty is paid before the issuance of show cause notice. Similarly in the case of Commissioner of Central Excise v. Gaurav Mercantile Ltd. - 2005 (190) E.L.T. 11 (Bom.) = 2005 (70) RLT 699 (Bom.), it was held that no subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s situated at different parts of the country, which is not desirable in the case of levy of nature of Central Tax. Different assesse, otherwise similarly situate, cannot be put to different treatments on the basis of their location. Inasmuch as, there is a much confusion on the issue as to whether penalty, in cases of admitted clandestine removals involving mens rea on the part of the assessee, is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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