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2016 (11) TMI 1289 - ALLAHABAD HIGH COURT

2016 (11) TMI 1289 - ALLAHABAD HIGH COURT - 2016 (341) E.L.T. 607 (All.) - Whether the penalty under Section 11-AC is liable to be imposed on assessee and interest under Section 11-AB can be levied in view of Explanation-1 of the said Sub-Section (2B) of Section 11-A, where duty has been deposited before issue of show cause notice? - Held that: - We find that there is a consensus in various High Courts as also various Benches of High Courts that if disputed duty is paid by an assessee before a s .....

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nd also neither could place any other authority taking a different view so as to persuade us to take a different view nor could advance any other argument justifying penalty and interest under aforesaid provision even when the assessee admitting disputed liability, has deposited the same even before issuing of a show-cause-notice under the aforesaid provision - substantial question of law is answered against Revenue and in favor of assessee - appeal disposed off. - Central Excise Appeal No. 15 o .....

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levied in view of Explanation-1 of the said Sub-Section (2B) of Section 11-A, where duty has been deposited before issue of show cause notice? 3. It is not disputed that assessee admitted liability of payment of duty and deposited requisite amount on 7.2.2003 while show cause notice was issued on 4.4.2003 proposing to impose penalty under Section 11-AC and under Section 11AB of Central Excise Act but this has been set aside by Custom Excise and Service Tax Appellate Tribunal holding that the pet .....

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