9911796707
TMI Blog2011 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... separate records but only discloses intentional avoidance of maintenance of such records so as to gain benefit of evasion of duty. Authorities were justified in imposing 100% penalty - Decided in favor of revenue. - E/641 of 2006-SM - - - Dated:- 8-6-2011 - Shri Justice R.M.S. Khandeparkar, J. Appearance: Rep. by None (Adj. request) for the appellants. Rep. by Sh. R.K. Gupta, DR for the respondent. Per: Shri Justice R.M.S. Khandeparkar: None present for the appellants though served. The DR present for the respondent. 2. This matter is taken up for hearing in terms of order passed by the Hon'ble Supreme Court on 07.07.2009 in Civil Appeal No. 6564/08. 3. I have heard the DR and perused the record with his assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual amount. It is to be noted that the entire duty amount was paid by the appellants even prior to the issuance of the show cause notice i.e. on 20.03.2004 and the same was appropriated by the authority while passing the adjudicating order. The appellants being aggrieved by imposition of penalty challenged the same before the Commissioner (Appeals) which came to be dismissed by order dated 24.05.2005. Matter was then challenged under appeal to the Tribunal which came to be allowed by order dated 4.12.2007. Order in that regard read thus:- 3. The contention of the appellant is that the duty has been paid even prior to issuance of show cause notice, therefore, the imposition of penalty is not sustainable. The contention is that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of Section 11A and Section 11AC use the same expressions : ....by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,... . In other words the conditions that would extend the normal period of one year to five years would also attract the imposition of penalty. It, therefore, follows that if the notice under Section 11A(1) states that the escaped duty was the result of any conscious and deliberate wrong doing and in the order passed under Section 11A(2) there is a legally tenable finding to that effect then the provision of Section 11AC would also get attracted. The converse of this, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cenvat credit, after getting themselves acquainted with the knowledge of such entitlement of benefit, it is not only difficult to believe that they were ignorant about the requirement of maintenance of separate records but only discloses intentional avoidance of maintenance of such records so as to gain benefit of evasion of duty. Being so, there is absolutely no justification to accept the contention of the appellants that non payment of duty was not intentional. 8. Applying the law laid down by the Apex Court in Lanco Industries Ltd. (2009 (238) 3 (SC), I find no substance in the grievance of the appellants and authorities were justified in imposing 100% penalty. Hence, the appeal fails and is hereby dismissed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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