9911796707
TMI Blog2007 (9) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... but penalty is unsustainable - E/1399/05 & 1593/05-SM(BR) Cross/110/07 & others - 1487-1488/2007-SM(BR)(PB), - Dated:- 11-9-2007 - Shri S.S. Kang, Vice-President [Order per] - Common issue is involved in these appeals, therefore, are being taken up together. 2. The Revenue filed these appeals against the impugned orders whereby penalty and interest under Section 11AC of the Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system and price and rate of duty are different in both the cases. As per the Ministry of Food and Consumer Affairs some quantity of free sugar was cleared as levy sugar and is to be treated as loan from the free sugar quota. The respondent cleared the sugar which was on loan as levy sugar and pay duty accordingly. Thereafter, in the year 1998, the Ministry of Food and Consumer Affairs decided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty, therefore, not liable for any interest. It is also submitted by the respondent that there is no intention to evade payment of duty, therefore, they are liable to pay penalty also. 4. The facts are not in dispute. In the present case, the respondent cleared the sugar from the free sugar as levy sugar as loan as per the order of Ministry of Food and Consumer Affairs, subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of penalty under Section 11AC of Central Excise Act as there is nothing on record to show that the appellant suppressed any fact with intent to evade payment of duty. Therefore, it is not a case for imposition of penalty under Section 11AC of Central Excise Act. Appeals in this regard are dismissed. Cross-objection filed by the respondents are in support of the contentions, therefore, are also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
