9911796707
TMI Blog2010 (4) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... also imposed penalty of equal amount of duty and also additional penalty of Rs. 1,00,000/- against the Director of the appellant company. 3. Learned Advocate appearing for the appellants submitted that the adjudicating authority failed to appreciate that the materials on record do not disclose the necessary ingredients of Section 11AC of the Central Excise Act, 1944 and that, therefore, the Department was not entitled for invoking extended period of limitation and consequently the appellants would not have been saddled with the penalty. He further submitted that at the relevant time there were divergent views expressed by different Benches of the Tribunal on the main issue involved in the matter on the point of liability to pay the duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the decision of the Apex Court in Union of India v. Dharamendra Textile Processors reported in 2008 (231) E.L.T. 3 (S.C.), the liability in that regard clearly follows from the adjudication as regards the duty liability and the finding about satisfaction of the ingredients of Section 11AC of the said Act. 7. Perusal of the order passed by the Apex Court while remanding the matter as rightly pointed out by the learned Advocate for the appellants does not disclose that the issue regarding invocation of extended period of limitation had been dealt with by the Apex Court; rather it was left to be adjudicated by the adjudicating authority while remanding the matter since the Apex Court in clear terms had directed that the matter was being r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mere failure on the party of the assessee to appear before the adjudicating authority and to raise necessary dispute in terms of the provisions of Section 11AC would empower the adjudicating authority to ignore all those aspects or whether it is the duty of the adjudicating authority even in the absence of specific objection being raised to deal with such aspect of the matter before imposing penalty. Certainly, the same will have to be answered after taking into consideration various provisions of law. Being so to that extent, prima facie case has been made out by the appellants for stay of the demand in relation to the penalty amount. 11. For the reasons stated above, therefore, the impugned order to the extent it relates to the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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