2015 (9) TMI 346

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..... he issuance of the penalty notice and, in the absence of any finding, that the assessee had suppressed the fact with the intent to avail the payment of duty having not been established beyond a reasonable doubt, we are of the opinion, that the show cause notice for imposition of penalty was unwarranted. - No error in the order of the Tribunal, which has cancelled the penalty - Decided against Rev .....

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..... of sub-section 11A(2B) shall not apply to this case ? (ii) Whether relief of interest and penalty are available in terms of sub-section 11A(2B) as the act of deposition of duty was negated since contested subsequently by the assessee before Commissioner (Appeals) and CESTAT ? Having heard the learned counsel for the appellant, we find that the entire amount of duty was paid on 29-5-200 .....

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