MARUTI UDYOG LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against Order -in -Appeal passed by Commissioner (Appeals). The appellants are not challenging the confirmation of duty. The appellants are only challenged the imposition of penalty under section 11AC and interest under Section 11AB of Central Excise Act on the ground that whole of the duty has been paid prior to issuance of show -cause notice. The appellant relied upon the Larger Bench decision of the Tribunal in the case of CCE v. Machino Montell (I) Ltd., 2004 (168) ELT 466 (Tri -Del): 2004 (62) RLT 709.

(3.) THE contention of the Revenue in the case of Pee Aar Steels (P) Ltd. v. CCE, 2004 (170) ELT 406(All), the Hon'ble Allahabad High Court held that the imposition of penalty has nothing to do with the timing of show -cause notice.