2003 (5) TMI 131

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..... CE/JPR-1 (205)/2002, dated 10-5-2002 by which the learned Commissioner confirmed the order of the lower authority imposing penalty under Section 11AC and confirmed the demands under Section 11A of the Central Excise Act, 1944. 2. Appearing on behalf of the appellants, Shri Muthu Venkatraman, Advocate submits that they had paid the duty of Rs. 2,19,098/- vide their PLA Entry No. 1493, dated 13-1 .....

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..... ntarily before issue of show cause notice. He has also submitted the judgments by various co-ordinate Benches as well as by this Bench on this issue. 3. Heard learned DR Shri C. Mani. 4. We have considered the submissions made by both sides and find that the issue is no longer res integra as it is now a settled issue that in case the duty amount has been paid voluntarily before issue of the sh .....

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