2013 (12) TMI 1286

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..... of the show cause notice - where the payments as stated in Section 11A(1A) are made, all the proceedings in respect of the assessee and other persons shall be deemed to be conclusive as to the matters stated therein - Decided against Revenue. - E/2097/2010-SM(BR) - Final Order No. 1177/2012-SM(BR)(PB) - Dated:- 8-8-2012 - Shri Mathew John, J. Shri Bharat Bhushan, DR, for the Appellant. .....

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..... n such cases and not penalty under Rule 25 on the assessee and the penalty on the Director of the assessee-company proposed under Rule 26 of the Central Excise Rules, 2002. Learned AR for Revenue has not brought out any reason why Section 11A(2) will not apply. 3. The Counsel for the respondent explains the proviso of Section 11A(2). It is very specific that where the payments as stated in Secti .....

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