SITALAKSHMI MILLS LTD. Vs. CESTAT

JUDGEMENT

(1.) These Civil Miscellaneous Appeals come to us at the instance of the assessee, challenging an order of the CESTAT dated 20-1-2011, raising the following substantial questions of law for adjudication :

(2.) Whether determination of duty under sub-section (2) to Sec. 11AC which requires a show cause notice followed by determination by the adjudicating authority is a condition precedent for invoking penalty under Sec. 11AC ?

(3.) Whether imposition of penalty is impermissible when duty has been paid even before issuance of show cause notice inasmuch as there would be no determination under Sec. 11AC?