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TMI Blog2010 (6) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, in order to levy a further penalty on the respondent cannot be found fault with - 1244 of 2010 - - - Dated:- 28-6-2010 - Coram: THE HON'BLE MR.JUSTICE F.M.IBRAHIM KALIFULLA and THE HON'BLE MR.JUSTICE M.M.SUNDRESH For Appellant: Mr.S.Arunkumar, CGSC J U D G M E N T (Judgment of the Court was delivered by F.M.IBRAHIM KALIFULLA, J.) The Commissioner of Central Excise is the appellant. Challenge is to the order of the Tribunal dated 06.11.2009 passed in Final Order No.1610 of 2009. The only issue is relating to the deletion of penalty. The appellant seeks to raise the following substantial question of law: "Whether on the facts and circumstances of the case, the Hon'ble Appellate Tribunal was right in concluding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38,331/- Rs.24,04,001/- Rs.12,38,331/- Rs.12,83,964/- Rs. 3,91,680/- Rs. 7,83,360/- Rs. 3,91,680/- Rs. 5,22,240/- 4. In fact, the Original Authority himself has rendered a finding that the respondent had paid duty in excess than what was payable and therefore, they were not liable to pay any further duty on re-rolling mills and accordingly, dropped the entire demand of duty of Rs.71,23,219/- in respect of re-rolling mills as claimed in the show cause notice. 5. Having regard to the said conclusion that excess duty paid by the respondent in respect of its re-rolling mills, the Tribunal apparently felt that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndra Textile Processors having thus been read by the Hon'ble Supreme Court itself in the subsequent decision in Union of India vs. Rajasthan Spinning and Weaving Mills (2009 (238) ELT 3) and applying the said ratio, we find that the conclusion of the Tribunal in having held that there was no scope to invoke Section 11AC of the Act, in order to levy a further penalty on the respondent cannot be found fault with. In fact, the decision in Rajasthan Spinning and Weaving Mills has been subsequently followed by the Hon'ble Supreme Court in SKF India Pvt. Ltd. vs. Commissioner of Central Excise, reported in 239 ELT 385. 8. Having regard to the law laid down by the Hon'ble Supreme Court in the above recent decisions, the order impugned in this a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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