2013 (12) TMI 1391

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..... rest - The clearing of duty and part of interest prior to the completion of the proceedings pointed out their bona fide intention - As there was no intention to evade payment of duty by way of suppression of facts or misrepresentation penalty u/s 11AC cannot be imposed - Decided in favour of assessee. - E/311/2006 - Final Order No. A-153/KOL/2011 - Dated:- 28-4-2011 - Shri S.S. Kang and P.R. Ch .....

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..... demanded duty on the ground that the goods in question are dutiable. The appellant paid duty along with interest. The adjudicating authority appropriated the amount paid by the appellant against the demand. However no penalty was imposed under Section 11AC by the adjudicating authority. The order was reviewed and Commissioner (Appeals) imposed penalty. 3. We find that penalty under Section 11AC .....

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