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Commissioner of Customs & Central Excise, Noida Versus M/s. Supreme Industries, Ltd. Noida (U.P.)

2016 (11) TMI 1289 - ALLAHABAD HIGH COURT

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 .....

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ection 11-AB is issued, this would show that there was no question of any fraud, misrepresentation or suppression of fact hence penalty and interest should not be levied. In Rashtriya Ispat Nigam Ltd. Vs. Commissioner of Central Excise, Visakhapatnam .....

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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- .....

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. K.C. Sinha, S. Chopra and Subodh Kumar for the Appellants. M.H. Patil, Rajiv Joshi and S.P. Kesarwani for the Respondents. ORDER 1. Heard Sri Praveen Kumar, learned Counsel for the appellant, and Sri Rajiv Joshi for the respondent. 2. This appeal w .....

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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 impos .....

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ot justified. 4. 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 show-cause-notice proposing penalty under Section 11-AC and interest under Section .....

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(161) ELT 285 (Tri. - Bang.), took this view. The department preferred appeal in Supreme Court and vide judgment dated 7.5.2003, appeals are dismissed and judgment is reported in 2004 (163) ELT 53 (SC). Thereafter, Madras High Court in Commissioner V .....

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2005 (129) ECR 386 and Rajasthan High Court in Union of India and others Vs. T.P.L. Industries Ltd., 2007 (214) ELT 506, have taken the same view. 5. Confronted with the aforesaid authorities, learned Counsel for appellant could not dispute the abov .....

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