2008 (10) TMI 661

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..... s appeal arises from the Order-in-Appeal No. 87/2004 dated 27.7.2004 by which the Commissioner (Appeals) has confirmed the duty besides penalty and interest under Section 11AB of the Central Excise Act, 1944. 2. The Tribunal by Final Order No. 2258/2005 dated 30.12.2005 has held that both interest and penalty is not leviable in this case in view of the Tribunal's ruling rendered in the .....

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..... l Excise Appeal No. 79/2006. In so far as the non-levy of penalty is concerned, the Hon'ble High Court has confirmed the Tribunal's Order. 3. The learned Counsel submits that the show cause notice dated 23.09.2003 pertains to duty demand which became payable prior to the date (i.e. on 11.5.2001) of amendment to the Section 11AB and hence the second proviso cannot be applied to the .....

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