TMI Blog2018 (2) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been pointed out by audit party, they paid duty along with interest therefore, malafide intention is missing in this case. In such circumstance, no show-cause notice was required to be issued to the respondent. The SCN is also barred by limitation. Appeal dismissed - decided against Revenue. - E/86412/17 - A/91757/2017 - Dated:- 9-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay duty as per the present cost of the goods in terms of CAS 4. Appellant immediately paid the differential duty along with interest. Thereafter show-cause notice was issued by invoking extended period of limitation for appropriation of the amount paid by appellant demanding duty of ₹ 33,15,563/- under the provisions of Section 11A(1) of the Central Excise Act, 1944, and matter was adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay duty, they paid duty along with interest in terms of Section 11A of the Central Excise Act, 1944, and no proceedings were required to be initiated against the respondent. He further submits that the show-cause notice has been issued by invoking extended period of limitation, therefore the show-cause notice is also barred by limitation. 6. Heard both sides and considered the submissions. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red of limitation. In that circumstances, the duty paid along with interest is required to be appropriated and no further proceeding is required to be initiated against the respondent. Accordingly, I find the learned Commissioner (Appeals) has rightly dropped the penalty imposed against the respondent. In that circumstance I do not find any infirmity with the impugned order and the same is upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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