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TMI Blog2010 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act for its imposition prescribed mandatory penalty equal to the amount of duty outstanding, even in case where the payment of duty has already been made prior to issue of show cause notice? Held that – finding of facts by both courts below that provisions of section 11AC of Central Excise Act, 1944 not attracted not illegal or perverse. Section 11AC not attracted. - 163 of 2006 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qual to the amount of duty outstanding, even in case where the payment of duty has already been made prior to issue of show cause notice?" 4. The first Appellate Authority has recorded the finding of facts as under :- "7. I have carefully considered the facts on record, findings in the impugned order, submissions made by the appellant and the law governing the subject. On considering the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim before the adjudicating authority was that these goods were defective and not liable to be used and they were available in the factory, not yet cleared. It is immaterial that an insurance claim was filed, which is also not shown to be honored by the Insurance Company. In any case, any liability to duties would have arisen only if the inputs were cleared from the appellants unit." (Emphasis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the provisions of the Section 11(AC) of the Central Excise Act, 1944 were not attracted in the present case. This finding of fact cannot be said to be illegal or perverse. In that view of the matter, Section 11(AC) is not at all attracted as such the question raised is answered against the Revenue and in favour of the Respondent-Assessee. The appeal is, therefore, dismissed with no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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