9911796707
TMI Blog2011 (3) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents - In the absence of any intent to evade duty, no penalty is leviable under Section 11AC of the Central Excise Act, 1944 as held by the Hon’ble Apex Court in the case of UOI v. Rajasthan Spinning & Weaving Mills [2009 -TMI - 33419 - SUPREME COURT OF INDIA]- Decided in favour of assessee. - E/1787/2006 - A/208/2011-WZB/C-II/(EB) - Dated:- 15-3-2011 - S/Shri Ashok Jindal, P.R. Chandra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e challenge/the said order before the Hon ble High Court of Bombay and the Hon ble High Court of Bombay remanded back the matter to this Tribunal to pass the order in accordance with the law in the light of the judgment in the case of UOI v. Rajasthan Spinning Weaving Mills reported in 2009 (238) E.L.T. 3 (S.C.) therefore, this matter is listed today for final hearing. 3. The short issue invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of duty confirmed, which has not been examined by the lower appellate authority; hence, the impugned order is to be set aside. 4. On the other hand, the Ld. Advocate for the respondents contended that the respondents had produced a balance sheet before the department and only on the basis of balance sheet, the show-cause notice was served on them, therefore, there is no question of sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Annexure A to the show cause notice. 7. We have examined the impugned order as well as the adjudication order, (as no show-cause notice is available on record) from the same we observed that allegation has been made that the respondents have wrongly filed exemption under Notification No. 08/2003. As the department itself is alleging that the respondents have taken the benefit of notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
