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2004 (4) TMI 101 - AT - Central Excise
Extract:
.......s, we follow the ratio of the decision of the Karnataka High Court and hold that when the duty amount is paid by the assessee before issuance of show cause notice, no penalty can be imposed under Section 11A and interest demanded under Section 11AC. Since no other issue is raised in the appeal, at the instance of the Revenue, we dismiss the appeal.