2006 (5) TMI 30

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..... lty not leviable
The stay and appeal lie in a short compass and hence the issue is taken up for disposal after hearing both sides. The Revenue issued Show Cause Notice dated 17.05.2004 seeking to impose penalty under Rule 25 of CE Rules and interest under Section 11AB of CE Act. The AC, in the OIO, dropped the proceedings. In terms of Show Cause Notice, the appellants had already discharged the .....

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..... 3) ELT A53 (SC) (iii) CCE, Mangalore Vs. Shree Krishna Pipe Industries - 2004 (61) RLT 17 (Kar.)=2004 (165) ELT 508 (Kar.). 2. The second ground is that the Show Cause Notice did not propose to levy interest as per the Rule 8 (3) of CE Rules. It is the submission of the learned Counsel that the Commissioner (Appeals) has proceeded beyond the terms of Show Cause Notice and hence the levy of inter .....

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