9911796707
TMI Blog2007 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 35 G of the Central Excise Act, 1944 (for brevity '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 not justified. The revenue has claimed that the following substantive question of law would arise for determination of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 11 AC of the Act was also imposed alongwith penalty of Rs. 25,000/- imposed on Shri Amit Banga, Director o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired 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 of duty. We have repeatedly asked the learned counsel for the revenue to read this finding b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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