2014 (7) TMI 882

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - SUPREME COURT OF INDIA], the question of exonerating the assessee from payment of penalty does not arise. - Decided in favor of revenue. - Civil Miscellaneous Appeal No.2972 of 2007 - - - Dated:- 11-7-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Petitioner : Mr. E. Vijay Anand Standing Counsel For the Respondent : No appearance - R1 JUDGMENT (Judgment of the Court was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tage itself by relying on the decision reported in 2003 (161) E.L.T. 285 (Rashtriya Ispat Nigam Ltd. V. Commissioner of Central Excise, Visakhapatnam), as affirmed by the Apex Court reported in 2004 (163) E.L.T.A.53 (S.C.) on the ground that the duty was paid by the assessee prior to the issuance of show cause notice. Aggrieved by the said order of the Tribunal, the Revenue has filed the present a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X