2009 (6) TMI 788

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. All the applications/appeals against a common impugned order, hence are being taken up together. The applicants filed these applications for waiver of penalties imposed under Section 11AC of the Central Excise Act. 2. The contention of the applicants is that in the impugned order, there is no finding that the applicants suppressed .....

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..... of duty. The Hon ble Supreme Court in the case of Rajasthan Spinning Weaving Mills (cited supra) after relying the decision in the case of Dharamendra Textiles Processors v. Union of India (supra), held that it is clear that penalty under Section 11AC is punishment for an act of deliberate deception by the assessee with intent to evade payment of duty by adopting any of means mentioned in the Se .....

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