9911796707
TMI Blog2010 (3) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that on the basis of specific information, the regional units of Directorate General of Central Excise Intelligence, Ahmedabad and Vadodara carried out search operation at the factory premises of the appellant company and that of M/s. Ashima Ltd., both situated at Texcellence Compound, Near Anupam Cinema, Khokhra, Ahmedabad on 16-8-04 and seized records/documents under panchnamas dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 11AC and Rule 209A. The show cause notice was adjudicated vide the impugned order and the adjudicating authority confirmed the demand and imposed a penalty of Rs. 18,57,516/-, penalty of Rs. 50,000/- on Shri D.S.R. Murthy, General Manager (Commerce) and penalty of Rs. 50,000/- on Shri Hemprakash S. Rajput, Manager (Excise) of the appellant company. 2. On the appeals filed by the 3 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate submitted that Hon ble High Court has required the Tribunal to consider the issue in the light of the decision of Hon ble Supreme Court holding that penalty under Section 11AC is mandatory. However, it was his submission that in this case, in the light of revenue neutral situation, extended period cannot be invoked and penalty cannot be imposed. In this case, therefore, there is no need fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne unit is available as Cenvat Credit in the adjacent unit, and there is no deliberate intention of evade duty, it cannot be said that extended period can be invoked and provisions of Section 11AC are attracted. As rightly contended by the learned advocate this was a case of non-issue of show cause notice by invoking provisions of Section 11A(2B) of Central Excise Act, 1944. Further, we also find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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