2009 (3) TMI 689

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....cation of a show-cause notice, the original authority confirmed demand of duty of Rs. 1,29,073/- against the assessee under the proviso to Section 11A(1) of the Central Excise Act and imposed on them equal amount of penalty under Section 11AC of the Act. It also ordered recovery of interest on duty under Section 11AB of the Act. The assessee, aggrieved by the decision of the adjudicating authority....

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....before issue of show-cause notice, there could be neither any levy of interest on duty under Section 11AB nor any imposition of penalty under Section 11AC. These findings are under challenge in the present appeal of the Revenue. 2. The learned DR has reiterated the grounds of this appeal. One of the averments is that the assessee did not debit differential duty immediately and did not mentio....