2019 (3) TMI 1793

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..... uty/Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The challenge in the present appeal is to penalty of Rs. 8,09,070/- imposed upon the appellant in terms of the provisions of Section 11AC of Central Excise Act. 2. After hearing both the sides, I find that the appellant was engaged in the manufacture of 'Paint Brush', which attracted nil rate of duty in terms of Serial .....

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..... the impugned order imposing penalty. 5. Learned advocate appearing for the appellant is not disputing the duty confirmation. However, it is his submission that having deposited the same prior to issuance of show cause notice, the Revenue should have treated the proceedings as closed and should not have issued any show cause notice in terms of provisions of Section 11A of Central Excise Act. In a .....

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