2009 (3) TMI 675

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..... s that even if duty has been paid before issuance of show-cause notice penalty was imposable. Revenue has been aggrieved by the order of the authorities below when no penalty was imposed. For this reason, it has come in appeal for realisation of the penalty imposable in terms of show-cause notice dated 21-6-2006. 2. Ld. Counsel Shri B.L. Narasimhan vehemently objects the submission of the Revenu .....

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..... 3. Heard both the sides and perused the record. 4. The show-cause notice in this case proposed realisation of penalty. But for what reason such a penalty is realisable was not whispered. Section 11AC cannot be mechanically applied without specific charge levelled against the litigant bringing home the respondent to charges. Intention to evade payment of duty with the help of ingredients of prov .....

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