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TMI Blog2016 (12) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... - section 11A(2) says that if the person on whom notice was served, has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein - the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals). The first appellant had deposited the entire amount of duty demand along with interest and penalty of 25% of the duty demand and sought closure of case as per the provisions of Section 11A(2) of the Central Excise Act, 1944. The first appellant has not sought any relief. The second appellant has sought waiver of penalty on the ground that once the proceedings are concluded agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notice) and thereupon such person shall pay the amount so determined. Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of section 9, 9A and 9AA, be deemed to be conclusive a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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