9911796707
TMI Blog2011 (6) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) that penalty under Section 11AC is not warranted in the proceedings and the department failed to bring out any evidence against the respondent that there was suppression of facts etc. with intention to evade payment of duty in the case - Appeal is dismissed - E/3832/2003-Mum. - - - Dated:- 30-6-2011 - Mr. S.K. Gaule, J. Appearance Shri A.K. Prabhakar, JDR Authorized Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate applicable for free sale sugar.The assessee have charged and received differential amount at the rate of price applicable for free sale sugar against the entire quantity cleared as levy sugar on loan basis. The duty difference for the said reasons comes to Rs.33/- pr Qntl. (i.e.Rs.85.00-Rs.52.00 = Rs.33.00) and thus the assessee have short paid duty of Rs. 2,78,487/- which was paid later on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 11AC has to be imposed. He also placed reliance on Hon'ble Supreme court decision in the case of Commissioner of C. Ex., Hyderabad-III Vs. Prudential Spinners Ltd. reported in 2011 (267) E.L.T. 291 (S.C.) it was held that where proviso to Section 11A is invoked the mandatory penalty is imposable under Section 11AC. 5. I have carefully considered the submissions and perused the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order found that imposition of statutory penalty under Section 11AC/Rule 173 upon the appellant was not warranted. A clear cut finding given by the Ld. Commissioner (Appeals) that penalty under Section 11AC is not warranted in the proceedings and the department failed to bring out any evidence against the respondent that there was suppression of facts etc. with intention to evade payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
