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TMI Blog2013 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... y was short-levied or short paid on account of suppression of facts, misdeclaration, fraud, collusion, etc. Section 11AC of the Central Excise Act permits the Authorities to collect penalty if any duty of excise has not been levied or paid or short levied or short paid or erroneously refunded by reason of fraud, collusion, or wilful misstatement or suppression of facts or contravention of any of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B. Whether in the facts and the circumstances of the case, the Ld. CESTA Tribunal is justified in the eye of law in observing that the issue regarding classification of the product - TETMOSOL soap is the toilet soap or the medicament has attained the finality by the Order dtd. 13-5-2005 passed by the Ld. CESTA Tribunal, Mumbai whereas the SCA was issued on 31-5-2004 regarding the period from May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 26-11-2001, Ltd. CESTAT s Orders dtd. 13-5-2005 and dtd. 13-4-2006 ? 2. Though the questions framed are multiple, issue pertains to penalty under Section 11AC of the Central Excise Act which adjudicating authority imposed and the appellate authority confirmed, but the Tribunal deleted. The Tribunal was prompted to delete the penalty on two grounds. First ground was that even in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of suppression of facts, misdeclaration, fraud, collusion, etc. Section 11AC of the Central Excise Act permits the Authorities to collect penalty if any duty of excise has not been levied or paid or short levied or short paid or erroneously refunded by reason of fraud, collusion, or wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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