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TMI Blog2011 (7) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... vade payment of duty and once the conditions that extend normal period of limitation for demand to five years then it would attract imposition of penalty under Section 11AC ibid - Appeal is dismissed - E/438/04 - Mum - - - Dated:- 13-7-2011 - Shri S.K. Gaule, J. Appearance Shri T.C. Nair, Advocate for Appellant Shri Sanjay Kalra, JDR for Respondents Per :- S.K. Gaule Heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct by not revising the prices periodically with an intention to evade payment of duty. The lower adjudicating authority has confirmed the duty demand of Rs.3,51,794/- along with interest. A penalty of Rs.43,683/- under Section 11AC was also imposed. The appellant challenged the same. The learned Commissioner (Appeals) upheld the order of lower adjudicating authority, hence the appeal. 3. The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20) ELT 201 (Tri. - Chennai) wherein the penalty against the appellant was set aside in the revenue neutral situation. 4. The learned JDR submitted that the demand in the case raised on the basis of ingredients namely suppression of facts with intention to evade payment of duty. The appellant has not challenged the confirmation of demand raised with ingredients viz. suppression of fact with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 to 1995 did not revise their price list. It is not in dispute that after that they were clearing their goods to their unit at Bangalore. They have not contested the confirmation of demand under provision of Section 11AC. Both Proviso to sub Section (1) of Section 11A of Central Excise Act, 1944 and Section 11AC ibid use the same expressions like fraud, collusion, willful mis-statement, suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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