TMI Blog2016 (7) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... lty was set aside - the appellant was contesting the earlier show cause notice and started following the decision once it was adjudicated by the adjudicating authority. Thus, the contention of ld. DR is devoid of force - penalties set aside - appeal allowed - decided in favor of appellant. - E/3227-3229/2009-EX(DB) - Final Order Nos. A/52981-52983/2016 - Dated:- 25-7-2016 - Shri S.K. Mohanty, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per provisions of Section 11AB of the Central Excise Act, 1944. (iii) A penalty of ₹ 1,30,67,986/- (Rs. One Crore Thirty Lacs Sixty Seven Thousand Nine Hundred Eighty Six Only) is imposed on the Noticee No. 1 under Section 11AC of the Central Excise Act, 1944 read with Rules 25, 26 and 27 of the Central Excise Rules, 2002. (iv) A penalty of ₹ 10,00,000/- (Rs. Ten Lacs Only) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntends that once show cause notice was issued earlier, the appellant should have commenced paying duty and by not doing so, it became liable to penalty. However, we find that the appellant was contesting the earlier show cause notice and started following the decision once it was adjudicated by the adjudicating authority. Thus, the contention of ld. DR is devoid of force. In these circumstances, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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