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2011 (7) TMI 342 - CESTAT, AHEMDABADDemand and penalty - Provisions of Section 11A(2) - Search - clandestine removal - Shri Rameshbhai P. Patel (Director of M/s. Bodal Chemicals Ltd.)was seeking waiver of action against him since M/s. Bodal Chemicals Ltd. had already paid duty, penalty and interest - There is no specific submission that under Section 11A(2), once duty, interest and penalty is paid, proceedings against all the noticees are deemed to have been concluded and therefore no proceedings could have been initiated - Since the applicability of provisions of Section 11A(2) was not raised before the learned Commissioner (Appeals) and the decision of the Tribunal in the in the case of CCE Chandigarh Vs. Vikash Garg [2011 (1) TMI 129 - CESTAT, NEW DELHI]was not available at the time when impugned order was passed the matter is required to be remanded to him for fresh consideration in the light of the judgment of the Tribunal cited by the learned consultant - Accordingly, the impugned order is set aside and matter is remanded to the Commissioner (Appeals) for fresh consideration.
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