9911796707
TMI Blog2000 (5) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Order-in-Appeal No. 177/98 dated 25-3-1998 by which the Commissioner has set aside the imposition of mandatory penalty under the provisions of Section 11AC and also interest of 20% imposed by the Deputy Commissioner in Order-in-Original under section 11AB of the Act, on the plea that both these statutes were not on book, when the offence was committed and the duty liability was raised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.B. Palekar, learned Advocate for the respondents. 3. Learned DR seeks for confirmation of the mandatory penalty. The duty amount which had been confirmed was Rs. 6,702/- and the penalty imposed by the Deputy Commissioner was eqaul amount under section 11AC and 20% of interest. 4. Learned counsel submits that the case on merits, on confirmation of duty itself was challenged by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nactment. Therefore, he contends that there is no merit in the appeal end the same is required to be rejected. 5. On a careful consideration of these submissions and on a perusal of the records and judgments cited above, I am of the considered opinion that the Revenue has not made out a case for confirmation of mandatory penalty under section 11AC and also for interest. The reason being that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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