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TMI Blog2016 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of show-cause notice by the lower authorities once the amount of duty liability and interest is discharged by an asseessee. Though we may agree with the findings recorded by the Commissioner (Appeals), the issue is covered by the judgement of the Larger Bench of this Tribunal in the case of Machino Montell (I) Ltd. [2004 (4) TMI 101 - CESTAT, NEW DELHI], at the same time the provisions of Section 11A (2B) of the Central Excise Act, 1944 needs to be considered. Hence, the conclusion reached by the Commissioner (Appeals) that no penalty is imposable is correct albeit the reasoning being erroneous. - Decided against the Revenue X X X X Extracts X X X X X X X X Extracts X X X X ..... aid imposition of penalty on the ground that the Larger Bench decision of this Tribunal in the case of Machino Montell (I) Ltd. 2004 (96) ECC-180 (Tri. LB) held the field. 4. Learned A.R. would take us through the case records and submit that the respondent had delayed the payment of duty which should have been done before 5th of every month and for the month of March should have been paid before 31st March. He submits that the penalty imposed is correct and should not have been set aside by the Commissioner (Appeals) as the judgement of Machino Montell (I) Ltd. (supra) has been set aside by the Hon'ble High Court of Delhi. He would submit that the penalty arises by law as per the Hon ble Supreme Court judgement in the case of Zunjarra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without depositing the amount in the Bank. The finding of the adjudicating authority seems to be at variance of the fact that the credit was raised by the respondent in PLA on the presentation of the cheque to the bank authorities. The claim of the respondent that they paid the duty liability and the interest thereof on their own is not disputed by the adjudicating authority anywhere in his findings. In our view, the respondent having discharged the duty liability and interest thereof, before issuance of show-cause notice, provisions of Section 11A(2) of the Central Excise Act, 1944 will apply in its full force that the said provisions clearly amended for issuance of show-cause notice by the lower authorities once the amount of duty liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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