THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE B.N.RAO NALLA CEA No. 138 of 2011 Dated: 19-09-2011 Between Commissioner of Customs and Central Excise, Hyderabad-III, Basheerbagh, Hyderabad …Appellant And M/s Swas Health Products Ltd., Hyderabad …Respondent Judgment: (Per Hon’ble Sri Justice Goda Raghuram) This appeal under Section 30(G) of the Central Excise Act, 1944 is directed against the final order dated 18-8-2006 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. (i)E/436/2006. The respondent had paid the duty amount even before the show cause notice was issued; and the same was ordered to be appropriated by the impugned order. In the circumstances, the CESTAT, following the judgment of the Supreme Court in Rashtriya Ispat Nigam Ltd. v. CCE[1] as reaffirmed in CCE, Delhi v. Machino Montell (I) Limited[2] allowed the appeal of the respondent, particularly, since the departmental representative had conceded the position that the duty amount having been paid even before the show cause notice was issued, no interest and penalty is leviable. In the circumstances, we find no substantial question of law arising for consideration in this appeal and the same is accordingly dismissed at the stage of admission. No costs. ______________________ GODA RAGHURAM, J 19th September, 2011 ______________________ B.N.RAO NALLA, J GRR [1] 2003 (161) ELT 285 [2] 2004 (168) ELT 466 (Tri.)