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TMI Blog2017 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court, it was ruled that only because duty and interest paid before issuance of show cause notice, penalty of Section 11AC cannot be waived - Ld. Commissioner (Appeals) has not examined whether there is revenue neutrality or there is any suppression of fact on the part of the appellant. Therefore the matter needs to be reconsidered by the Commissioner (Appeals) - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 on the ground that the duty along with interest was paid before the issuance of show cause notice and he relied upon the Larger Bench decision of this Tribunal in the case of Machino Montel (I) Ltd. Therefore the Revenue is before me. 2. Shri V.K. Agarwal, Ld. Additional Commissioner (A.R.) appearing on behalf of the Revenue submits that the case of Machino Montel (I) Ltd. has been ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this discrepancy was pointed out, they admittedly paid the duty liability with interest therefore there is no suppression of fact with intent to evade payment of duty. He also submits that whatever duty paid or payable was available as cenvat credit to the buyer, therefore this is a case of Revenue Neutrality. In a number of judgments it was held that if there is revenue neutrality, intent to evad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-I Vs. Gaurav Mercantiles Ltd. 2005 (190) E.L.T. 11 (Bom.) (v) Commissioner of C.Ex., Customs Vs. R.A. Shaikh Paper Mills Pvt. Ltd. 2016 (335) E.L.T. 203 (S.C.) (vi) Chandra Metal Enterprises Vs. Dy. Commissioner, Central Excise, Agra 2016 (331) E.L.T. 440 (All.) (vi) Commr. of C. Ex., Cus. Surat-l Vs. Krishnaram Dyeing Finishing Works 2013 (298) E.L.T. 376 (Guj.) 4. I ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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