2015 (6) TMI 1082

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..... e Respondent. ORDER This appeal is directed against the impugned order dated 21st December, 2013 passed by the Commissioner (Appeals), Central Excise, Lucknow. 2. The brief facts of the case are that the appellant is engaged in the manufacture of PSC sleepers. During the course of investigation by the Preventive Officers of Central Excise Department on 17-8-2010 in the factory of the appel .....

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..... eld by the Commissioner (Appeals) vide the impugned order dated 21-12-2013. Hence, this present appeal before the Tribunal. 3. Heard the ld. Counsel for both sides and perused the records. 4. It is an admitted fact on record that before issuance of the show cause notice, the entire duty liability confirmed in the adjudication order was deposited by the appellant. Since, the Central Exc .....

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..... ession, wilful misstatement, etc. With intent to evade payment of Central Excise Duty. Thus, in view of the above statutory provisions, penalty imposed on the appellant is not legal and proper. 5. In view of above, I do not find any merits in the impugned order, and thus, the same is set aside and the appeal is allowed in favour of the appellant. (Dictated and pronounced in the open Court)< .....

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