2017 (9) TMI 1553

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..... h interest - Held that: - The lower authority had not examined the facts of the case in the light of the ingredients under Section 11AC of the Act - the matter is remanded to the adjudicating authority to decide afresh with respect to imposition of penalty u/s 11AC of the Act - appeal allowed by way of remand.
Shri P. K. Choudhary, Judicial Member Shri. J. Bose, AC (AR) for the Appellant (s) .....

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..... ropriation of the amount paid by the respondent and the demand raised in the Show Cause Notice has been confirmed. But, no penalty was imposed as they had deposited the duty along with interest before the issuance of Show Cause Notice following the decision of the Hon'ble Supreme Court in the case of CCE Vs. Rashtriya Ispat Nigam Ltd. [2004 (163) ELT A53 (S.C)]. Revenue filed appeal before the Com .....

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..... not examined the facts of the case in the light of the ingredients under Section 11AC of the Act. The Hon'ble Supreme Court in the case of UOI Vs. Rajasthan Spinning & Weaving Mills (2009) 238 ELT 3 (S.C.) observed, that payment of duty before or after notice cannot alter liability of penalty. 8. The Ld. Advocate relied upon the decision of the Hon'ble Supreme Court in the case of Tamil Nadu Hou .....

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