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TMI Blog2012 (12) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... That being the case, I accept the contention of the respondent that there was no suppression on their part and consequently no penalty is imposable on the respondent in the facts and circumstances of the case - Decided against Revenue. - Appeal No. E/417/12 & E/CO/44/12 - - - Dated:- 14-12-2012 - Shri Mathew John, J. For the Appellant: Shri D.P. Naidu, Addl. Commr. (AR) For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent paid the duty involved on such packing charges along with interest even before issue of Show Cause Notice. Later Revenue issued a show cause notice for demanding duty short paid and appropriating the amounts paid and also imposing penalty, under section 11AC of the Central Excise Act, on the respondent. The adjudicating authority confirmed demand for duty and interest, appropriated the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for suppressing the assessable value and hence penalty is imposable on the respondent. The Ld. A. R. argues that as per the decision of the Hon. Apex Court in the case of UOI Vs. Rajasthan Spinning and Weaving Mills -2009 (238) ELT 3 (SC), penalty under section 11AC is to be imposed where conditions for imposing such penalty as laid down in the section is met. This is a case where there was suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the principal manufacturer and, therefore, he submits that the prayer of Revenue is not maintainable. 6. I have considered arguments on both sides. I find that Revenue has not adduced any evidence to prove suppression on the part of the respondent and the allegation is based only on presumption. Revenue has also not made the main manufacturer a party to the adjudication proceedings. That b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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