2010 (12) TMI 387

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..... ty after determining the question whether the non-payment of duty in the present case was on account of fraud, collusion or any willful mis-representation or suppression of facts or contravention of any of the provisions of the Excise Act or the Rules made thereunder with intention to evade payment of duty as laid down under Section 11AC - The appeal is disposed of - - - 15 of 2007 - Dated:- .....

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..... (256) E.L.T. 363 (H.P.)] and C.E.A. No. 8 of 2006 titled as Commissioner of Central Excise, Chandigarh v. M/s. Ruchira Papers Limited, decided on 4-11-2009 [2010 (251) E.L.T. 502 (H.P.)] In Him Chemicals case, after quoting the provisions of Section 11AC of the Excise Act and taking note of the decision of the Apex Court in Sony India Ltd. v. Commissioner of Central Excise, Delhi, 2004 (167) E.L .....

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..... n the benefit of not having to pay penalty when his clandestine and mala fide acts are discovered by the revenue. In view of the above, applicability of Section 11AC is not excluded merely on deposit of the amount after having been caught but before the issuance of show cause notice. 3. Mr. Rahul Mahajan, learned counsel for the respondent urged that the authorities below have not gone into t .....

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