2010 (2) TMI 1022

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nalties under Section 11AC of the Act. 2. The learned DR submitted that in the impugned order the respondents are also directed to pay interest. Moreover, following the decision, in the case of Dharamendra Textile [2008 (231) E.L.T. 3 (S.C.)] and Rajasthan Spinning and Weaving Mills [2009 (238) E.L.T. 3 (S.C.)] wherein the Apex Court has held that when the duty demand is confirmed equivalent amo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t and as per audit manual it has been categorically clarified to the Departmental officers that when short payment/differential duty is made out on the basis of scrutiny of records by the Auditor, the provisions contained under Section 11A(2B) of the Central Excise Act, 1944 should be extended to the assessee. In the said manual, it has also been clarified that when the audit feels that the transa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X