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TMI Blog2015 (6) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... de the penalty under Section 11AC. - Decided in favour of assessee. - Appeal No. E/1273/12 - - - Dated:- 25-9-2014 - Anil Choudhary, Member (J),J. For the Appellant : Shri Gurudev C Madhom, Adv. For the Respondent : Shri S G Dewalwar, Addl. Commissioner (AR) ORDER Per: Anil Choudhary: The present appeal is filed against the Order-in-Appeal No. YDB (67)/Th-I/2012 dated 29.05.2012 passed by the Commissioner of Central Excise (Appeals) Mumbai-I. 2. The brief facts of the case are the appellant M/s. Guardian Steels Pvt. Ltd. is engaged in manufacture of TMT Bars/Round Bars, classifying it under Chapter Head 26.19 of CETA, 1985. The appellant were claiming nil rate of duty as per exemption under Notification No. 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds:- 3.1 The learned Counsel of the appellant submits that they were regular in submitting ER-I monthly returns, therein stating description of 'mill scale powder' classification under Chapter Heading 26.19 with exemption notification, claiming 'Nil' rate of duty. There was no suppression of fact on their part. As it was the duty of the department to verify the entry claiming exemption the Department never pointed the same to the appellant. Further appellant relies on the ruling of Tribunal in the case of Commissioner of Central Excise, Aurangabad Vs. Trans Delta Electricals - 2010 (261) ELT 394 (Tri.-Mumbai) wherein it was held that- I have carefully examination of the records before me. I find that the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.3 Further appellant prays that they were not given enough opportunity as per law of personal hearings to prove their case and the impugned order is passed in violation of natural justice, hence it prays to set aside the same. 4. The learned AR appearing for the Revenue, relies on the impugned order passed by the Commissioner (Appeals). Further states that, appellant in their reply to show-cause notice stated that they were paying normal rate of duty and have got elaborate reasons for deviating from normal practice of clearing the said goods. Further, they have purposely concealed the facts by not maintaining separate accounts of inputs used in manufacture of exempted goods. Accordingly prays for dismissing the appeal. 5. Heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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