2012 (1) TMI 164

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..... 2. When the assessee came to know about the default, he paid the duty along with interest. 3. After the duty and interest were paid, the assessee was issued a show cause notice on 13-5-2006 seeking recovery of the duty and interest as well as penalty thereon. 4. The show cause notice relied upon Rule 8(3) of the Central Excise Rules, which reads as follows: If the assessee fails to pay .....

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..... month from the due date, the consequences and the penalties as provided in these rules shall follow. 5. The assessee filed its reply to the show cause notice and by an order dated 13-11-2007 the Commissioner of Central Excise came to the conclusion that in view of the proviso to Rule 8(3) of the Central Excise Rules, no penalty would be leviable on the assessee since the outstanding duty and i .....

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..... re a demand was made by way of a show cause notice, there was obviously no mala fide intention on the part of the assessee in evading the duty and interest. Thereon even before a demand was made by way of a show cause notice, there was obviously no mala fide intention on the part of the assessee in evading the duty and interest. Both the Commissioner as well as the Tribunal came to the conclusion .....

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