2017 (3) TMI 717

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..... e issued if the assessee deposited the duty along with interest without contesting the same and informed to the department - In the present case, the appellant has followed the requirement of such section. Accordingly, no SCN should have been issued; consequently no further penalty could have been imposed - penalty set aside - appeal allowed - decided in favor of appellant. - E/662/06 - A/85701/1 .....

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..... department that they have paid the duty of ₹ 50,030/- along with interest of ₹ 7,199/-. Thereafter on 14.10.2004 a show-cause notice was issued covering the period December 2001 to March 2003. The adjudicating authority has confirmed the demand of differential duty and imposed penalty under Section 11AC. The appellant being aggrieved by the Order-in-Original filed an appeal before the .....

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..... We find that the only dispute is that correct quantification of the value. However, the appellant have been clearing the goods on payment of duty. The appellant deposited the duty and interest before issuance of show-cause notice and informed the department and did not contest the duty liability. In such case, we are of the view that in terms of section 11A(2B) the show-cause notice should not be .....

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