OMEGA ELEVATORS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPELLANT has challenged the judgment of the Customs, Excise & Service Tax Appellate Tribunal ("CESTAT" for short) dated 18th October 2013, raising following questions for our consideration: - -

(2.) THIS order the appellant challenged before the Commissioner. Commissioner (Appeals) by his order dated 14th March 2012 confirmed the view of the adjudicating authority and dismissed the appeal. In further appeal by the appellant, the Tribunal observed as under: - -

(3.) APPELLANT has, however, raised two curious submissions - Firstly, he contended that the duty and penalty was deposited under duress and that therefore, the issues should have been examined on merits by the Tribunal. Second contention of the appellant was that having deposited the entire duty with interest, even before issuance of the show cause notice in terms of Section 11A(2B) of the Act, no show cause notice should have been issued.