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2016 (9) TMI 180 - AT - Central ExciseImposition of penalty - belated payment of duty under Rule 8 of Central Excise Rules - duty liability discharged belatedly with interest in April 2001, December 2001 and July 2002 on their own for the month of March 2001 to November 2001 - Held that:- the respondent having discharged the duty liability and interest thereof, before issuance of show-cause notice, provisions of Section 11A(2) of the Central Excise Act, 1944 will apply in its full force that the said provisions clearly amended for issuance of show-cause notice by the lower authorities once the amount of duty liability and interest is discharged by an asseessee. Though we may agree with the findings recorded by the Commissioner (Appeals), the issue is covered by the judgement of the Larger Bench of this Tribunal in the case of Machino Montell (I) Ltd. [2004 (4) TMI 101 - CESTAT, NEW DELHI], at the same time the provisions of Section 11A (2B) of the Central Excise Act, 1944 needs to be considered. Hence, the conclusion reached by the Commissioner (Appeals) that no penalty is imposable is correct albeit the reasoning being erroneous. - Decided against the Revenue
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