2008 (12) TMI 592

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..... This is an appeal filed by the revenue. The brief facts of the case are that the respondents are engaged in the manufacture of RCC Pipes and collars which were cleared by them to MSSIDC and the price of such pipes and collars were fixed by MSSIDC which was inclusive of all taxes and transportation charges. The respondents while paying the duty reduced the price in the name of transportation cost .....

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..... 7 and therefore the provisions of Section 11AC were applicable in respect of the period after 28-9-96 to 31-3-97 and for this period at least mandatory penalty was required to be imposed. It has further been stated in the appeal that the Commissioner (Appeals) has erred in reducing the penalty on the ground of voluntary deposit inasmuch as the assessee has not paid the duty on his own but the same .....

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..... s from the penal consequences. I have also noticed that the penalty under Section 11AC was mandatory in respect of the period after 28-9-96, but since the amount has not been quantified, the matter is remanded back to the Commissioner (Appeals) to determine this amount and penalty equivalent to this amount has to be sustained under Section 11AC. This penalty shall be in addition to penalty already .....

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