9911796707
TMI Blog2007 (8) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... alty were raised as per tribunal order - Appeal No. E/3125/2005 - Final Order No. 1208/2007-SM(BR)(PB) - Dated:- 2-8-2007 - [Order per] - The Revenue challenges the order of the Commissioner (Appeals) confirming the order of the adjudicating authority not imposing penalty on the respondent under Section 11AC of the Central Excise Act, 1944, relying upon the decision of the Tribunal in CCE, D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that, Cenvat Credit amount of Rs. 3,14,057/-, which was wrongly availed, was deposited along with mandatory penalty of 25%, has been mentioned in paragraph 3 of the show cause notice. 4. Since, admittedly, the respondent had paid up the total amount of Rs. 3,14,057/- along with mandatory penalty of 25% and as there was neither any order regarding payment of interest under Section 11AC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It would have been, however, desirable for the Assistant Commissioner to have imposed the penalty and adjusted 25% of duty determined paid as penalty under the proviso to Section 11AC at the time of making of the order, as he did for adjusting the duty which was earlier deposited. 5. In view of the aforesaid settled legal position, while penalty equal to the duty determined was payable, since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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