9911796707
TMI Blog2012 (8) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... be extended after the issuance of show cause notice, if liability is discharged before the adjudication order. No merits in the grounds raised by the Revenue that assessee may seek refund of the amount as that the entire order in original is set-aside as the first appellate authority has considered the extension of benefits of Section 11A to the assessee only on the ground that he has paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith seeking interest and imposition of penalties on the respondent assessee as well as two employees for imposition of penalties under Rule 26. The main respondent M/s. Technovinyl Polymers Limited discharged the entire duty liability along with interest and also paid 25% of the amount of duty as penalty. On such payment of the amount, he claimed the benefit of provisions of Section 11A (1A) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting aside of the impugned order. 6. In my considered view, the apprehension of the Revenue seems to be misplaced to that extent that the provisions of Section 11A (1A) of Central Excise Act, 1944 read with proviso to sub Section 2 of the said Section 11, very clearly indicates that if an assessee discharges the entire duty liability along with interest and 25% of the amount of duty liability, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount as that the entire order in original is set-aside as the first appellate authority has considered the extension of benefits of Section 11A to the assessee only on the ground that he has paid the amount in full. If the assessee would not have paid this amount, this benefit would not have been extended to him. 7. In my view, the issue is covered by the decision of the Division Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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