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TMI Blog2007 (3) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable and legal - C.E.A. No.181 of 2006 - - - Dated:- 12-3-2007 - [Judgment per : M.M. Kumar, J.].- This appeal filed under Section 35 G of the Central Excise Act, 1944 (for bvrevity 'the Act') is directed against the order dated 18.5.2006 ( Annexure P.3) passed by the Custom Excise and Service Tax Appellate Tribunal, New Delhi holding that imposition of penalty on the manufacturer was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions and accordingly while raising demand of duty levied penalty as well under Rule 25 of the Central Excise Rules, 2002 (for brevity 'the Rules') read with Section 11 AC of the Act. Amount of central excise duty amounting to Rs.1,00,530/- determined had already been deposited by the assessee under Section 11 (1)(A) of the Act. An equal amount of penalty under Rule 25 of the Rules read with Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in the impugned order because on the plain language of Section 11AC of the Act it is required to be established that there was intention to evade payment of duty by a person who was liable to pay duty as determined under sub section 2 of Section 11 A of the Act. Order passed by the Adjudicating Officer and the final order do not record any finding that there was any intention to evade payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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