2009 (11) TMI 806

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..... eals) No. 124-CE/07 dated 4-10-07 by which the Commissioner (Appeals) has set aside the penalty of Rs. 5,46,448/- imposed on the respondent. 2. Heard the learned DR. None appears for the respondent in spite of notice. 3. The relevant facts, in brief, are that the respondents failed to pay the duty for the month of February, 2004 which was payable on or before 5-3-2004. Duty was paid on 6-5-04 .....

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..... respondents have admittedly entered the production in the record and cleared the same raising invoices as provided in the Central Excise Rules and they have also submitted the monthly returns. Undoubtedly, there was delay for payment of the dues and the same stands paid along with interest. Under these circumstances, imposition of equal amount as penalty treating the case as involving suppression, .....

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