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TMI Blog2017 (2) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... gation of any contumacious conduct or deliberate defiance of the provisions of law on the part of the respondent-assessee, in availing the SSI exemption - the Ld. Commissioner (Appeals) is correct in deleting the penalty u/s 11 AC of the Act holding that there is no case of deliberate defiance of law and further the assessee have paid the tax on being so pointed out by the Revenue - appeal dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise exemption SSI benefit, the respondent admitted their lapse and debited the duty involved voluntarily, before issue of show-cause notice. This is the third round of litigation. In the earlier round, this Tribunal vide Final Order No.591/2007 SM(BR) dated 06.03.2007 had observed that the Commissioner (Appeals) have set-aside penalty on the ground that duty was paid before the issue of show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st by Revenue before Hon ble Supreme Court and the said appeal had been dismissed. Thus, upholding the order of this Tribunal that penalty is not impossible in cases where duty have been paid before issue of the show-cause-notice. The learned Commissioner have also recorded, this judgement of the Apex Court in RINL have been followed by Karnataka High Court in Shree Krishna Pipe Industries 2004(16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in absence of the respondent-assessee. 6. Having considered contentions of Revenue and on perusal of records, I find that there is no allegation of any contumacious conduct or deliberate defiance of the provisions of law on the part of the respondent-assessee, in availing the SSI exemption. Accordingly, I hold that the Ld. Commissioner (Appeals) is correct in deleting the penalty under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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