2013 (1) TMI 74

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..... mount of duty along with interest before adjudication - Held that:- Extent demand has been made only of Rs.69,281/- u/s 11A(1). Rest of the demand has been confirmed u/s 11D. There is no provision either in the Act or in the Rule for imposing of penalty, where demand has been paid u/s 11D. Therefore, penalty can be imposed only on the demand of Rs.69,281/- or u/s 11A(1). Therefore, penalty is rest .....

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..... appellants have collected a sum of Rs.6,80,569/- from their customers during the period March, 2000 to August, 2007 as excise duty and the same has not been deposited with the department which they are required to pay. Therefore, show-cause notice was issued for payment of duty of Rs.69,281/- under Section11A(1) of the Central Excise Act, 1944 and for Rs.6,11,288/- under Section 11D of the Centra .....

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..... duty and the same has not been paid to the department, the department could not have got the said amount. Therefore, the lower authority has imposed penalty under Section 11AC as they suppressed the fact from the department. 3. Heard both sides. Considered their submissions. I find that although the appellants have suppressed the fact of collection of excise duty from their customers and the sa .....

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