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2022 (11) TMI 1000 - AT - Central ExciseLevy of Equivalent penalty u/s 11AC - entire duty amount and interest thereon has been paid by the appellant prior to issuance of any show cause notice(by own or by being pointed out) - HELD THAT:- Admittedly and undisputedly the entire duty amount and interest thereon has been paid by the appellant prior to issuance of any show cause notice either on their own ascertainment or on being pointed out by the revenue during the course of audit. In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer could not have proceeded to any notice in respect of the payment so made demanding the duty so paid. Appeal allowed - decided in favor of appellant.
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