2016 (9) TMI 835

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..... as appropriated the very same amount with interest. In our view, the provisions of Section 11(2B) of the Central Excise Act, 1944 will apply in full force and the lower authority should not have issued any show cause notice to the appellant. Therefore, we, while upholding the duty liability and interest thereof, set aside the penalty imposed by the lower authorities. - Appeal disposed of - E/1413 .....

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..... nd the profit margin for discharging the duty liability for such parts, while they did not consider the value of the high strength steel for arriving at the assessable value. The appellant discharged the duty liability and the interest thereof on 5.2.2002 and 22.7.2002. A show cause notice dated 5.2.2003 was issued for appropriation of such duty liability and also for imposition of penalty. 4 .....

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