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TMI Blog2017 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ud, collusion etc on the part of the appellant. Accordingly, there is no mens rea - Rule 8(3) is self contained Rule wherein provision is made regarding the delayed payment of duty, according to which the assessee at most required to pay interest for the delayed period. Therefore in absence of any ingredient of Section 11AC exist in the fact of the present case, penalty u/s 11AC cannot be imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly penalty equal to duty was imposed. Being aggrieved by the adjudication order, appellant filed appeal before the Commissioner(Appeals). Ld. Commissioner(Appeals) upheld the Order-in-Original and set aside the penalty. Once the Section 11AC was invoked, the adjudicating authority has no discretion to set aside the penalty or reduce penalty. He referred to the Hon'ble Supreme Court judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not exist in the present fact of the case. In support of his submission, he placed reliance on following judgments: (a) Praweg Conveyors Vs.CCE[2016(337) ELT 450] (b) Space Telelink Ltd Vs. CCE[2016(335) ELT 157] (c) CCE Vs. Al-Amin Exports[2007(211) ELT 305] (d) UOI Vs. Rajasthan Spinning Weaving Mills(SC)2009(238) ELT 3] 3. On the other hand, Shri. V.K. Shastri, Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty, according to which the assessee at most required to pay interest for the delayed period. Therefore in absence of any ingredient of Section 11AC exist in the fact of the present case, penalty under Section 11AC cannot be imposed. Ld. Commissioner absolutely wrong to hold that mens rea is not required for imposition of penalty under Section 11AC. Hon'ble Supreme Court in case of Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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