2012 (8) TMI 172

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..... M/s Vidyaram Steel Re-rolling Mills. During the course of investigation and after issue of Show Cause Notice and before issue of adjudication order, the appellant firm who had removed the goods clandestinely, discharged the duty liability, interest and penalty to the extent of 25% of the duty involved.   2. Ld.Counsel on behalf the appellant, submits that the appellant is an employee of the .....

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..... pre-deposit is waived and the appeal taken up for final disposal. Section 11A (1A) of Central Excise Act, 1944, if such person (the person liable to pay duty) has paid duty in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and the other persons to whom the notices are served under sub-section 1 shall without prejudice the provisions of Sec .....

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