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TMI Blog2011 (4) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. Per: Hon'ble Shri Justice R.M.S. Khandeparkar: Heard the learned Advocate for the assessees and the DR for the respondent. 2. These appeals have been heard in terms of order passed by the Hon'ble High Court of Rajasthan in CEA No. 13/2005 on 13.12.2010. 3. All these appeals in fact were disposed of by this Tribunal by order dated 22.06.2004. By the said order, apart from granting cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be equal to the duty liability. In relation to other aspect, the matters were remanded to the respective High Courts. Consequently, on remand of the appeals to the Hon'ble High Court of Rajasthan, the same came to be disposed of by the order dated 13.12.2010 with the direction that the Tribunal will have to decide the appeal while examining the issue as to whether in the facts and circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce then the Revenue will not give him the notice under sub-section 1. This, perhaps, is the basis of the common though erroneous view that no penalty would be leviable if the escaped amount of duty is paid before the service of notice. It, however, overlooks the two explanations qualifying the main provision. Explanation 1 makes it clear that the payment would, nevertheless, be subject to imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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