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TMI Blog2014 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... - [2002 (11) TMI 234 - CEGAT, BANGALORE] and other decisions, set aside the penalty and interest - Supreme Court in the case of Union of India Vs. Rajasthan Spinning & Weaving Mills - [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 the duty was paid before issue of show-cause notice. It has to be examined whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mohan Rao, DC (AR) For the Respondent : Shri M. Kannan, Advocate JUDGEMENT Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the imposition of penalty equivalent to duty demanded vide Section 11AC of the Central Excise Act, 1944 and interest under Section 11AB of the said Act were set aside. 2. Heard both sides and perused the records. 3. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving Mills (supra), it is appropriate that the matter should be re-examined by the Commissioner (Appeals) on merits. Accordingly, the impugned order passed by the Commissioner (Appeals) is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh on merits after considering the various decisions on the issue including the decision of the Hon ble Supreme Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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