TMI Blog2018 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty along with interest before the issue of show-cause notice, then show-cause notice should not be issued - penalty set aside, while confirming demand with interest - appeal allowed in part. - E/21238/2018-SM - Final Order No. 21678/2018 - Dated:- 29-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Ms. Neethu James, Advocate For the Appellant Dr. J. Harish, AR For the Respondent OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant continued to clear the goods under Section 4(A) thereby short paying duty to the extent of ₹ 5941/-. Notice dated 28.10.2016 issued confirming the ineligibility of credit and appropriation of the payments made by them. Based on the fact of the case, the adjudicating authority has confirmed the proposal made in the notice along with interest and penalty. Aggrieved by the Order-in-Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not have issued show-cause notice as the case is covered under Section 11(A)(1)(b) read with Section 11A(2) of Central Excise Act, 1944. She further submitted that this issue is no more res integra and has been settled in favour of the assessee in the following decisions: CCE vs. M/s. Adecco Flexione Workforce Solutions Ltd.: 2012 (26) STR 3 (Kar.) CCE vs. Gaurav Merchantiles L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , falls short of the amount actually payable, then he shall proceed to issue a show-cause notice under Section 11A(1)(a) of the Act only in respect of such amount which falls short of the amount actually payable. Therefore, show-cause notice should have been issued only in respect of ₹ 5,941/- along with interest being the balance amount payable by the appellant. The appellant shall thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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