2007 (2) TMI 483

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..... venue filed this appeal against the impugned order whereby penalty imposed under Section 11AC was set aside. The contention of revenue is that appellant had wrongly availed the benefit of small scale exemption, therefore, they are liable to penalty under Section 11AC of Central Excise Act. 2. The brief facts of the case are that the appellants are working under the small scale exemption notifica .....

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..... missioner (Appeals) set aside the penalty imposed under Section 11AC. The revenue filed this appeal challenging the impugned order on the ground that as the appellant has wrongly availed the benefit of small scale exemption notification, they are liable for penalty under Section 11AC of the Act. 4. The contention of respondents is that as per the provisions of Section 11AC of the Central Excise .....

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..... se, the revenue wants to impose Section 11AC of Central Excise Act on the respondent. As per the provisions of Section 11AC, the same are applicable in case of fraud, collusion, suppression of facts with intent to evade payment of duty. In the present case, as the respondents filed necessary declaration at the beginning of the financial year for claiming exemption under notification and also filed .....

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