TMI Blog2011 (3) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... raising the following substantial questions of law : (i) Whether the Tribunal is correct in holding that the penalty under Rule 57 1(4) of Central Excise Rules, 1944 cannot be imposed, if the irregular credit taken has been reversed before the issue of Show Cause Notice, even in respect of an offence case detected by the preventive officers of the Department? (ii) Whether it was cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out that payment of duty before or after notice does not alter the liability for penalty under Section 11AC of the Act. In the circumstances, following the decision of the Apex Court reported in 2009 (238) E.L.T. 3 (S.C.) (Union of India v. Rajasthan Spinning Weaving Mills), the view of the Tribunal has to be set aside. 3. Leaving aside the question of law, a perusal of Section 11AC shows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy that there is a finding in the order of the Tribunal against which the present appeal arises. When the same had not been considered in the manner known to law, we have no hesitation in setting aside the order of the Tribunal. 5. In the result, the order of the Tribunal is set aside and the matter is remitted back to the Tribunal to render a finding with reference to the levy of penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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