2007 (2) TMI 411

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..... sue involved in the present appeal of the Revenue filed against the order of the Commissioner (Appeals) is as to whether penalty is imposable and interest is recoverable in terms of proviso to Section 11AC and Section 11AB, where the entire duty stand paid by the assessee before issuance of the show cause notice. The Commissioner (Appeals), relying upon Larger Bench decision of the Tribunal in the .....

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..... in the case of Rashtriya Ispat Nigam [2003 (161) E.L.T. 285 (Tribunal)] as confirmed by the Hon ble Supreme Court [2004 (163) E.L.T. A53 (S.C.)] is to the effect that payment of duty before the issuance of the show cause notice would not attract any penal action under Section 11AB and 11AC. In view of the above, I reject the appeal filed by the Revenue. (Operative part pronounced in the Open Co .....

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