TMI Blog2018 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant waived the show cause notice and deposited the entire dues as envisaged by the provisions of section 11AC (1)(d) of Central Excise Act. On such deposits made by the appellant, the case was held to be concluded. It is not open to the assessee to re-start the proceedings by way of filing an appeal thereagainst - The entire purpose of the said section is to reduce litigation and wherev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n amount of ₹ 34,16,065/-. It is seen that appellant has admitted their liability and made a request to the concerned authorities for waiver of the Show cause notice in terms of provisions of section 11AC (1) (d) inasmuch as they deposited the entire duty along with interest and 15% of penalty. The said request was accepted by the adjudicating authority and vide his letter dated 3.1.2017, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled as per their own request as per contemporary legal provisions effective during the impugned period. 3. The facts of the case are not in dispute. Admittedly, the appellant waived the show cause notice and deposited the entire dues as envisaged by the provisions of section 11AC (1)(d) of Central Excise Act. On such deposits made by the appellant, the case was held to be concluded. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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