TMI Blog2010 (1) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has paid the duty demanded, before issuance of show cause notice, set aside the penalties imposed on them and also set aside the demand for interest. The Revenue being aggrieved by such an order preferred an appeal to the Hon ble High Court of Karnataka in Central Excise Appeal No. 15/2006 which was disposed by the Hon ble High Court by judgment dated 11-4-2007, which is reproduced as under :- JUDGMENT The facts, grounds and the questions of law raised in this appeal are same or similar to the facts, grounds and questions of law raised in CEA No. 43/2006. We have partly accepted CEA No. 43/2006 in terms of our order dated 4-4-2007. In these circumstances, this appeal is also partly accepted in terms of our order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have specifically raised the question regarding the penalties also. She would draw our attention to the question of law which has been raised by the Revenue before the Hon ble High Court in their Central Excise Appeal No. 15/2006. She would submit that the appellant is liable to pay penalty and interest also. 6. We have considered the submissions made by both sides and perused the records. The issue involved in this case is regarding the demand of interest on the appellant, to be considered by us as directed by the Hon ble High Court. On the plain reading of the judgment of the Hon ble High Court, we find that the Hon ble High Court has remanded the matter to us only in respect of demand of the interest for the delayed period. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Tribunal, on merits. On mere perusal of the Central Excise appeal filed by the Revenue before the Hon ble High Court, it is seen that the Revenue had carried the question of non-imposition of penalty before the Hon ble High Court. They have not questioned the order of the Tribunal on the merits which very evident from the following grounds of appeal taken by the Revenue before the Hon ble High Court. In view of the facts of the case narrated above, it appears that the Hon ble Customs, Excise Service Tax Appellate Tribunal, Bangalore has erred in law while granting immunity from reversal of wrongly availed Cenvat credit, penalty and interest, when the assessee had paid the duty prior to the issue of the Show Cause Notice, that too ..... X X X X Extracts X X X X X X X X Extracts X X X X
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