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TMI Blog2022 (10) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... I 154 - CESTAT, BANGALORE] wherein in a similar set of facts, the Tribunal held that an assessee shall not be penalized in a case where the demand on them depended on interpretation of the conditions of the exemption notification claimed by the assessee. The facts of the present case are squarely covered by the aforesaid decision of the Tribunal - the impugned orders are set aside to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wing of the Excise Department on 04/12/2014, it was revealed that the Appellant is liable to pay excise duty on the clearances made by them and take registration under the Central Excise Act and Rules made thereunder. 2. The Appellant also paid an amount of Rs.12,50,000/- vide three challans dated 15.12.2014, 15.01.2015 and 15.02.2015 towards the duty liability for the above period. Subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal before the Tribunal. 4. Heard both sides and perused the appeal records. 5. I find that the short issue to be decided in the present case is whether the penalty under section 11AC of the Act is imposable on the Appellant when the entire duty and interest was paid before the issuance of the Show Cause Notice itself. 6. In this regard I would like to gainfully refer to the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross value of clearances for the fiscal year in question. Essentially, therefore, a decision depended on interpretation of the relevant conditions of the SSI notification. It has been consistently held by this Tribunal and various High Courts and the Supreme Court that an assessee shall not be penalized in a case where the demand on them depended on interpretation of the conditions of the exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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