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TMI Blog2013 (12) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... interest paid by them - as the duty is not payable, question of mandatory penalty does not arise – Decided against Revenue. - E/4216/05-Mum - - - Dated:- 14-11-2013 - Ashok Jindal, J. For the Appellant : Shri Ahibaran, Addl Commissioner (AR) For the Respondent : Ms. Anjali Hirawat, Adv. PER : Ashok Jindal Heard both sides. 2. The facts of the case are that the respondents are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eversed the said credit along with the interest. In the adjudication order a mandatory penalty under section 11AC of the Act read with Rule 13 of the Central Excise Rules, 2002 was imposed on the respondents. The same was challenged by the respondents before the Commissioner (Appeals) who set aside the penalty imposed on the respondents. Against the said order, the Revenue is in appeal before me. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n their factory, therefore, the respondents were not required to pay even duty. They have paid duty along with interest and not protesting the same, they were not required to pay the penalty. 5. Considered the submissions made by both the sides. 6. As per the section 3 of the Central Excise Act, 1944, as the goods were lying in the factory of the respondents, therefore, the respondents were no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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