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TMI Blog2012 (10) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- Assessee has paid the duty with interest even prior to issue of show cause notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently, the question of payment of penalty would not arise at all - C.E.A. No. 68 of 2008 - - - Dated:- 13-10-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and for non-payment of duty, interest is payable and consequently, equal amount of penalty and hence appropriated the amount already paid and raised a demand for the balance. Aggrieved by the same, the assessee preferred an appeal to the Appellate Commissioner. The Appellate Commissioner set aside the levy of penalty and interest but upheld the levy of duty. Aggrieved by the order of upholding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest and penalty was not interfered with. In this appeal, it is the setting aside of the order of penalty, which is challenged. 3. From the aforesaid facts it is clear that the assessee has paid the duty with interest even prior to issue of show cause notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently, the question of payment of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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