2010 (9) TMI 390

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..... of Section 11AC are not satisfied - no question of levying any penalty under that Section – appeal is dismissed. The Commissioner has simply relied on the statement of Mr. Hitesh C. Shah. However, on the basis of the said statement, it cannot be said that there was an intention to evade the payment of duty. We are, therefore, of the view that the Tribunal has rightly set aside the order passed by .....

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..... evenue and perused the orders passed by the authorities below. 3. The Assistant Commissioner of the Central Excise, after issuance of the show-cause notice passed an order on 31-10-2007 confirming the demand of Rs. 62,373/- under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944. He also directed that the respondent-assessee to pay interest at the app .....

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..... tracted. 4. The Revenue, being aggrieved by the said order, preferred Appeal before the Commissioner (Appeals) who has observed in his order dated 27-5-2008, on the basis of the statement of Mr. Hitesh Chimanlal Shah, Manager and Authorized Signatory of the respondent-assessee recorded during the investigation that it was clear that the respondent was aware of the shortage of goods and yet, they .....

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..... admission of clandestine removal which is a serious charge in the present case also. The Tribunal, therefore, held that the decision of the Commissioner (Appeals) to impose penalty under Section 11AC is not warranted under the circumstances and accordingly set aside the order of the Commissioner (Appeals). 6. We have considered the submissions made by Mr. Ravani and also perused the orders of t .....

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..... the conclusion that when ingredients of Section 11AC are not satisfied, there is no question of levying any penalty under that Section. 8. In view of the above, we see no justification in interfering in the order passed by the Tribunal. We are of the view that no question of law, much less any substantial question of law, arises out of the order of the Tribunal and hence, we dismiss this appeal. .....

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