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TMI Blog2004 (5) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-appeal vide which the Commissioner (Appeals) has set aside the penalty and interest as imposed by the adjudicating authority on the respondents while confirming the duty demand. 2. None has come present on behalf of the respondents. They have filed their written submissions. We have heard both sides and gone through the record. The facts made out from the record are : The respondents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty was deposited by the respondents before the issuance of the show cause notice. 3. Therefore, the issue which falls for our consideration is, as to whether the penalty and interest could be set aside by the Commissioner (Appeals) on the simple ground that the duty was deposited by the respondents before the issuance of the show cause notice or not. The respondents have in the written sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the issuance of the show cause notice, no penalty under Section 11AC is imposable. But, in our view, the ratio of the law laid down in these cases is not attracted to the case of the respondents. The respondents did not pay the duty voluntarily in this case. They deposited the duty when they were caught by the Department on scrutiny of their record of having wrongly availed the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals). That being so, the impugned order of the Commissioner (Appeals) in this regard cannot be sustained and is set aside. The order-in-original regarding imposition of penalty and interest, against the respondents, as passed by the adjudicating authority is restored. However, keeping in view the facts and circumstances of the case, the penalty is reduced to Rs. 10,000/- (Rup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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