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2015 (10) TMI 1656 - AT - Central ExciseConfiscation of the goods - redemption fine and penalties - Held that:- Appellant has no case and the appellant has admitted duty liability and the same has been paid alongwith interest and also paid 25% duty as penalty by the main appellant within 30 days of issue of show cause notice. In such situation, the proceedings against the main appellant and co-appellant come to an end. - Reliance placed by the learned AR on the decision of the Tribunal in the case of CCE, Raipur vs. Anand Agarwal (2013 (2) TMI 569 - CESTAT NEW DELHI) is not helpful to him as the decision in Anand Agarwal is per incuriam as the decision in the case of Vikas Garg-[2011 (1) TMI 129 - CESTAT, NEW DELHI] has not been considered by this Tribunal. Further in the case of Jay Prakash Agarwal (2013 (7) TMI 827 - CESTAT NEW DELHI) a similar issue came up before this Tribunal after considering the decision in the case of Anand Agarwal have arrived at the decision that if duty, interest and 25% duty as penalty have been deposited by the manufacturer within the stipulated time as prescribed under section 11A (1) (a) of Central Excise Act, 1944, the show cause notice also stands concluded. - impugned order was not required to be passed and in this case the proceedings against the appellants would be concluded - Impugned order is set aside - Decided in favour of assessee.
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