9911796707
TMI Blog2017 (5) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... efore same is not covered under proviso to Section 11A(1) - penalty not imposable u/s 11AC and is set aside - appeal allowed - decided in favor of appellant. - E/958/09 - A/87142/17/SMB - Dated:- 26-4-2017 - Mr Ramesh Nair, Member(Judicial) Shri. M.P. Baxi, Advocate for the Appellants Shri. Ajay Kumar, Joint Commissioner (A.R.) for the Respondent ORDER The present appeal was filed by the appellant against Order-in-Appeal only seeking setting aside the penalty imposed under Section 11AC. 2. The fact of the case is that the appellant during the period May, 2007 to June, 2007, due to lack of sufficient space to store final product that is compressor and their accessories in their factory, applied to the Commissioner fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued for the period May,2007 to June, 2007. Demand was confirmed and also imposed penalty of equal amount under Section 11AC. The appellant admitted the demand, however, challenging the order only to extent of penalty imposed under Section 11AC before Commissioner(Appeals). Ld. Commissioner(Appeals) rejected the appeal of the appellant upholding the order-in-original. As regard the contention of the appellant that there is no suppression of fact as they have informed department regarding the removal of accessories vide their letter dated 4th May, 2007. Ld. Commissioner(Appeals) discarded that contention of the appellant on the ground that letter was submitted before the adjudicating authority therefore reliance on the letter before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside the factory under unavoidable circumstances as there is lack of space in the factory premises for storage of goods. The demand is also within a normal period therefore neither demand could have been raised invoking proviso to Section 11AC nor penalty under Section 11AC to be imposed. 4. Shri. Ajay Kumar, Ld. Joint Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that appellant have admittedly cleared the accessories alongwith compressor without payment of duty for storage outside the factory therefore they have contravened the provisions. Accordingly, the penalty under Section 11AC was rightly imposed. 5. I have carefully considered the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
