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TMI Blog2011 (5) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 – Held that:- section 11AC of the Central Excise Act permits option to the assessee, the ratio laid down in M/s. Akash Fashion Prints Private Limited (2009 - TMI - 33022 - GUJARAT HIGH COURT) is also applicable in the present appeal, no question of law arising in this appeal, appeal is dismissed - Tax Appeal No. 2544 of 2010 - - - Dated:- 4-5-2011 - Akil Kureshi, Sonia Gokani, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in case of M/s. Akash Fashion Prints Pvt. Ltd. without recording comparative facts of the said cases and case of the respondent and recording findings thereon, for giving option to the respondent of reduced penalty? (c) Whether the impugned order of the Tribunal can be said to be an order passed in accordance with law? 2. Assessee-respondent engaged in the manufacture of man made fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stions of law. 6. Heard learned Counsel Mr.R.J.Oza appearing for the Department and scanned through the orders and judgment of adjudicating authorities. For the reasons to follow, the appeal has no merit and deserves dismissal. 7. The Tribunal, by common order, disposed of appeals of many appellants. Relevant to the present appeal, it confirmed demand of duty of Rs.7,28,348/- against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same has been confirmed. 8. Moreover, this direction is also in consonance with the findings of Division Bench of this Court in case of Commissioner of Customs and Excise, Ahmedabad-I v. Akash Fashion Prints Private Limited, reported in 2009 (239) E.L.T 439 (Guj), it has held as under: "...Section 11AC of the Act provides for levy of penalty in case of short levy or non-levy of duty in cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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