2007 (4) TMI 531

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..... ]. This is Revenue s appeal arising from the Order-in-Appeal No. 57/2005, dated 28-2-2005 by which the Commissioner (Appeals) has noted that the demands are barred by time as the discrepancies were noticed in September, 2002 whereas show cause notice was issued in February, 2004 for demanding interest and penalty. He also noted that the Tribunal ruling rendered in the case of Ashok Leyland L .....

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..... artment was either lost sight of this case or was itself not convinced as to whether interest and penalty to be imposed or not. He has also noted that the show cause notice was issued casually because it is now a settled law that show cause notice need not be issued for interest and penalty when duty has already been paid much prior to issue of show cause notice. In view of this finding, I find th .....

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