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TMI Blog2012 (8) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 11A(1A) - Decided against Revenue. - E/2318-2319/2010-SM(BR) - 1208-1209/2012-SM(BR)(PB) - Dated:- 17-8-2012 - Shri Mathew John, J. Shri R.K. Mathur, AR, for the Appellant. Shri A.K. Mishra, Advocate, for the Respondent. ORDER Two appeals filed by Revenue are being considered in both proceedings. This is a case where two manufacturers of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) held that once payments have made as per the provisions of Section 11A(1A) of the Central Excise Act proceedings against all noticees in the Show Cause Notice is to be concluded as the first proviso to Section 11A(2) of the Central Excise Act. Therefore he set aside the penalties imposed on the respondents. Aggrieved by the order of the Commissioner (Appeals), Revenue has filed this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vive and not any adjudication proceedings. 4. I have considered arguments on both sides. I find that the provisions in the first proviso to Section 11A(2) covers the situation under consideration and for that reason no proceedings could have been continued against the respondents after the manufacturers complied with the provisions of Section 11A(1A). 5. So the appeals filed by Revenue are rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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