TMI Blog2017 (8) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... ays up the entire duty, interest and penalty, under such circumstances the proceedings shall be considered as closed not only against the noticee but also against the other persons to whom any demand of duty is envisaged but on whom penalty might have been imposed. Since Section 11A under which the present notice has been issued is pari materia to Section 28 of the Customs Act, similar benefit wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the appellant. Revenue was of the view that the invoice based on which Cenvat credit had been availed did not indicate that the inputs were in the nature of brass and copper scrap as held by them. Accordingly show cause notice was issued for reversal of the Cenvat credit to the extent of ₹ 24,26,336/-. 3. The same was confirmed by the Original Authority vide his order dated 14-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty imposed on the partner may also be set aside. He submitted that since the duty involved, interest payable as well as 25% penalty has been paid within one month from the date of issue of show cause notice, it is to be deemed that the entire proceedings initiated are concluded. Accordingly, penalty originally imposed on the partner also would stand waived. He took support from the C.B.E. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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