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TMI Blog2017 (5) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... o duty which is short paid or non-paid. Secondly, the duty so paid by the appellant was not determined by carrying out the exercise as provided under sub-section (2) of Section 11A, ie., adjudication of duty demand. Therefore, in the fact of the present case, the ingredients for imposition of penalty under Section 11AC is absent - penalty set aside - appeal allowed - decided in favor of appellant. - E/1752/10 - A/87151/17/SMB - Dated:- 26-4-2017 - Mr.Ramesh Nair, Member (Judicial) Shri.T.C. Nair, Advocate for appellant Shri.H.M. Dixit, Asst. Comm. (AR), for respondent ORDER Per Ramesh Nair 1. The issue involved is that whether the penalty under Section 11AC is imposable on the appellants and the fact of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble has been paid along with interest suo moto by the appellant. No show-cause notice was issued under Section 11A in respect of the confirmation of demand and recovery of interest. A show-cause notice was issued only for imposition of penalty under Section 11AC. Since no show-cause notice was issued, the duty was not determined in terms of sub-section (2) of Section 11A. The relevant Section 11AC reads as under: Section 11AC of the Central Excise Act, 1944 Penalty for short-levy or non-levy of duty in certain cases.- Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contrave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve per cent. of the consequential increase of penalty have also been paid within thirty days of the communication of the order by which such increase in the duty takes effect. Explanation.-For the removal of doubts, it is hereby declared that (1) the provisions of this section shall also apply to cases in which the order determining the duty under sub-section (2) of section 11A relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; (2) any amount paid to the credit of the Central Government prior to the date of communication of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person. 5. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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