2010 (6) TMI 409

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..... or the Appellant. ShriI. Baig, SDR, for the Respondent. [Order]. - Ld. Counsel submits that while filing the appeal there was a cause. In due course of time that cause has vanished for which the appeal may be disposed invoking third proviso to Section 11AC of Central Excise Act 1944 since the duty has been paid at the time of investigation itself. He also cites the decision of the Hon'ble High .....

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..... cise Act, 1944 read with the ratio laid down by the Hon'ble High Court of Delhi in the case of K.P. Pouches (P) Ltd. (supra). Penalty became sustainable following Rajasthan Spinning Mills case, in the present case. But quantum can be decided on the basis of statutory provision which plays its role. The appellant company is entitled to the concessional penalty which shall be limited to 25% to duty .....

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..... closes whether he was responsible for commitment of the offence and that was done under his instructions. Contumacious conduct of the director is not coming out from record. Once mens rea does not come out, mere acceptance of discrepancy at the investigation stage shall not be commitment of offence. No doubt the Director agreed to work out the discrepancy and also the duty element was deposited on .....

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