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TMI Blog2016 (1) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuing the SCN - Section 11A(1A) of the Central Excise Act, 1944 - Held that: - As per the said section, once the payments as Section 11A(1A) ibid were made, no notice was required to be served and the proceedings in respect of other persons also were to be deemed to be concluded - the proceedings against the appellant were required to be deemed to be concluded with the payments made - appeal dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty within 30 days of issuing the show cause notice and therefore, no penalty was imposed on the appellant. 2. Revenue is in appeal contending that by making payments as above in this only M/s. Ganpati Ispat would be benefited under the provisions of Section 11A(1A) of the Central Excise Act, 1944 and the Director would still be liable to penalty. 3. No one was present on behalf of the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice. (2) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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