9911796707
TMI Blog2014 (7) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... lls reported in [2009 (5) TMI 15 - SUPREME COURT OF INDIA] held that penalty under Section 11AC of the Act cannot be set aside merely on the ground that duty was paid before issue of the show-cause notice. On perusal of the impugned order, I find that the main contention of the respondent was that they have paid the duty before the issue of the show-cause notice and, therefore, penalty is not sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent. 3. The respondent are engaged in the manufacture of iron and steel products. On 29.07.2003, the Central Excise officers visited the respondent's factory and verified the records. They have also seized incriminating documents. After verification of the records, a show-cause was issued proposing demand of duty of ₹ 19,34,306/- along with interest and penalty. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Spinning and Weaving Mills reported in 2009 (238) 3 (S.C.) held that penalty under Section 11AC of the Act cannot be set aside merely on the ground that duty was paid before issue of the show-cause notice. On perusal of the impugned order, I find that the main contention of the respondent was that they have paid the duty before the issue of the show-cause notice and, therefore, penalty is not sus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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