9911796707
TMI Blog2014 (2) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent has to pay Central Excise Duty in the years 1994, 1995 and 1996, but they paid duty only on 5-11-1997. Even though, the respondent has paid duty on 5-11-1997 and that too prior to issuance of show cause notice, dated 7-9-1998, the respondent cannot absolve its liability from paying penalty under the Section mentioned - CESTAT without properly considering the said provision has simply fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been directed against the order, dated 21-7-2009 in Final Order No. 725 of 2008 in Appeal No. E/443/2003 passed by the CESTAT, Southern Zonal Bench, Chennai. 2. The respondent herein has been engaging the business of fire works. During the years 1994, 1995 and 1996 the respondent has distributed some gift boxes even without paying duty. Under the said circumstances, show-cause notice, dated 7-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served with summons, appearance has not been made. Under the said circumstances, the present Civil Miscellaneous Appeal is disposed of on merits on the basis of the contentions putforth on the side of the appellant. 5. At the time of admitting the present civil Miscellaneous Appeal, the following substantial question of law has been settled for consideration : - Whether the CESTAT is right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 7-9-1998, the respondent cannot absolve its liability from paying penalty under the Section mentioned supra. 9. The CESTAT without properly considering the said provision has simply found that since before the issuance of show cause notice the respondent has paid Central Excise Duty, it need not pay penalty. Since the said Section deals with short levy or short payment or erroneous refund a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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