9911796707
TMI Blog2015 (10) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... oned therein have to be fulfilled. Therefore, we do not find any reason to interfere with the judgment and order of the learned Tribunal. - Decided against Revenue. - C.E.A. No. 218 of 2010 - - - Dated:- 21-2-2014 - Kalyan Jyoti Sengupta, CJ and Sanjay Kumar, J. Shri Jalakam Sathya Ram, for the Appellant. None, for the Respondent. JUDGMENT [Judgment per : Kalyan Jyoti Sengup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason of fraud or collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (10) of Section 11A shall also be liable to pay a penalty equal to the duty so determined; (b) where details of any tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermined only in a case where the penalty is paid within the period so specified; (d) where the appellate authority or tribunal or court modifies the amount of duty of excise determined by the Central Excise Officer under sub-section (10) of Section 11A, then, the amount of penalties and interest payable shall stand modified accordingly and after taking into account the amount of duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, the time within which the interest or penalty is payable under this Act shall be counted from the date of the order of the appellate authority or Tribunal or court in respect of such increased amount. 2. Learned Counsel for the appellant submits that the imposition of penalty under Section 11AC of the Act is automatic. 3. From the provisions of law, it does not support the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
