2015 (11) TMI 773

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..... ssessee’s lapse came on record. In the present appeal also, the Revenue has not referred to any evidence to show such an action on the part of the Revenue. The assessee having deposited the entire duty along with interest prior to the issuance of the show-cause notice, cannot be said to have not paid the said duty by way of any malafide intention. In fact in such a scenario, the provisions of Section 11(2) provide that no show-cause notice should be issued to the assessee. As such, I find no infirmity in the view of the Commissioner(Appeals). - there was no malafide intention on the part of the assessee inasmuch as the assessee has himself detected the mistake and has deposited the differential duty along with interest much before the issua .....

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..... cleared excisable goods to the extent of ₹ 1.48 crores and as such were liable to pay duty on the excess clearances. Show-cause notice was issued on 30/01/2008 proposing confirmation of duty along with interest and imposition of penalties. The said show-cause notice stand adjudicated by the original adjudicating authority. 3. The respondents filed an appeal before the Commissioner(Appeals) challenging the imposition of penalty upon them by submitting that the duty was paid by them on their own on 18/01/2007 along with interest. In such a scenario, there was no legal liability to impose any penalty upon them. 4. The Commissioner(Appeals) took note of the respondents letter dt. 10/01/2007 addressed by them to the Additional Commis .....

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..... nvestigations that the assessee s lapse came on record. In the present appeal also, the Revenue has not referred to any evidence to show such an action on the part of the Revenue. The assessee having deposited the entire duty along with interest prior to the issuance of the show-cause notice, cannot be said to have not paid the said duty by way of any malafide intention. In fact in such a scenario, the provisions of Section 11(2) provide that no show-cause notice should be issued to the assessee. As such, I find no infirmity in the view of the Commissioner(Appeals). 8. The Hon ble Chhattisgarh High Court in the case of Jaiswal Steel Processing Vs. CCE [2014 (306) ELT 149 (Chhattisgarh)] has set aside the penalty imposed under Section 11A .....

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