2017 (11) TMI 1379

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..... f the fact that the appellant is a public sector undertaking and also that they have paid duty demand along with interest, the imposition of penalty u/s 11AC of the Central Excise act is unjustified - appeal allowed in part. - E/411/2008 - Final Order No. 41954/2017 - Dated:- 4-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri M. Kannan, A .....

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..... n being pointed out, the appellant paid duty and declared such payments in their returns. Show cause notice dated 5.11.2007 was issued invoking extended period of limitation demanding duty of ₹ 1,07,75,974/- and along with interest and also for imposing penalties. After adjudication, the original authority confirmed the duty demand along with interest and imposed equal penalty under section .....

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..... was not discharging the duty along with interest and submitted returns, accordingly, imposition of penalty is legal and proper. 4. Heard both sides. 5. It is not disputed that even before issuance of the show cause notice, appellant had discharged the duty demand along with interest. Further, appellant has explained that it was inadvertent mistake and that there was no intention to evade .....

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