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TMI Blog2010 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ture, the charge framed calls for evidence of conscious abatement to establish the same – evidence is absent - E/1196-1197/2008-SM(BR) - 691-692/2010-SM(BR)(PB) - Dated:- 11-6-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. <?xml:namespace prefix = st2 /> Shri I. Baig, SDR, for the Respondent. [Order]. - Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Union of India v. Rajasthan Spinning Weaving Mills reported in 2009 (238) E.L.T. 3 (S.C.). 2. There is no difficulty to understand that the penalty is exigible, while the duty liability was not disputed. But once the penalty is exigible that is also subject to third proviso to Section 11AC of the Central Excise Act, 1944 read with the ratio laid down by the Hon'ble High Court of Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 3. So far as appeal of Shri Bharat Bhushan is concerned, that is relating to levy of penalty of Rs. 1,00,000/- attributing his role to the commitment of the offence. Entire appellate order no where discloses that the offence committed was within the conscious knowledge of this appellant nor also the order discloses whether he was responsible for commitment of the offence and that was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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