TMI Blog2013 (1) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... venue will not give him the notice u/s 11A(1) – Explanation 2 to 11A(2B) makes it clear that if non-payment of duty is intentional and by reason of deception, penalty is leviable.– In the instant case escape of duty was not intentional or there was a reason of deception – No penalty shall be levied – Against the revenue. - 2625 of 2005 - - - Dated:- 8-9-2011 - D. Murugesan and K.K. Sasidharan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) wherein the penalty imposed by the adjudicating authority under Rules 173Q and 209A of the Central Excise Rules, 1944 was set aside when the assessee has claimed the refund through fabrication of documents. 2. The core issue in this appeal is as to whether penalty could be levied in case, the duty involved had been paid before the issuance of show cause notice. On the facts of this case, both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing observation of the Supreme Court in JT 2009 (7) S.C. 314 = 2008 (238) E.L.T. 3 (S.C.) (Civil Appeal No. 3525 of 2009) (Commissioner of Customs and Central Excise v. M/s. Lanco Industries Ltd.) : Sub-section (2B) of Section 11A provides that in case the person in default makes payment of the escaped amount of duty before the service of notice then the Revenue will not give him the notice und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deception, the main provisions set out in sub-section (2B) of Section 11A will have no application. In the instant case it is not the case of the revenue that the escape of duty was intentional or there was a reason of deception. 5. In view of the above, we find no question of law much less substantial question of law involved in this appeal. Accordingly, the appeal fails and the same is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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