2008 (7) TMI 76

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..... ssue of SCN – in view of Circular 137/176/06, penalty is not imposable if tax is voluntarily deposited with interest before issue of SCN – hence penalty is imposable only for the amount deposited after issue of SCN – order of CCE of dropping the proceedings is sustainable - 336 of 2008-SM (BR) - - - Dated:- 16-7-2008 - Mr. P. K. Das, Member (Judicial) Shri B. S. Suhag, DR for the Appellant .....

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..... 1994. The show cause notice dated 1.10.2007 was issued under Section 84 for reviewing the Adjudication Order. The Commissioner of Central Excise by the impugned order dropped the proceedings initiated under show cause notice dated 1.10.2007. Hence, the Revenue filed this appeal. 2. After hearing both the sides and on perusal of the records, it is seen from the impugned order that the Responde .....

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