2019 (7) TMI 2033

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..... the Appellant (s) Shri T. Mondal, A. C. (AR) for the Respondent(s) PER SHRI P.K.CHOUDHARY:  Brief facts of the case are that the appellant is engaged in the manufacture of various petroleum products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985. The appellant cleared the SKO under Public Distribution Scheme after availing the benefit of Notification No. .....

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..... in the adjudication order confirmed and appropriated the demand of Rs.4,13,18,733/- along with applicable interest and also imposed penalty equivalent to the amount of duty of Rs.4,13,18,733/-. Hence, the present appeals. 3. Shri Romi Agrawal, Assistant Manager of the appellant company appeared and submitted that after withdrawal of warehousing provisions in case of petroleum products w.e.f. 06. .....

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..... to the issuance of show cause notice and this fact had been intimated to the department. In view of this, in terms of the provisions of Section 11A(2B), no show cause notice is required to be issued and hence there was no question of imposing any penalty on the appellant. 7. The impugned order imposing penalty is, therefore, set aside. The appeal filed by the appellant is thus allowed with conse .....

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