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TMI Blog2017 (9) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority - there is no doubt that the appellant is required to fulfill the obligations under Rule 6 of the Rules, 2004, but it is required to establish the fraud, collusion, intention to evade payment of tax etc. in order to invoke penal provisions under Section 11AC of the Act, 1944 - there is no material on record of such ingredients as specified under Section 11AC of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to input and input services, used in or in relation to the manufacture of the exempted goods. The Adjudicating Authority confirmed the demand of amount of ₹ 21,85,654/- alongwith interest and appropriated the entire amount as deposited by the appellant. No penalty was imposed under Rule 15 (2) of Rules, 2004 read with Section 11AC of the Central Excise Act, 1944, in absence of any mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable. He relied upon the following case laws: 1) CCE, Vs. Sangrur Agro Ltd. - 2006 (202) ELT 835 (Tri.) 2) CCE, Vs. Sangrur Agro Ltd. - 2010 (254) ELT 25 (P H) 3) Bansal Trading Co. Vs. CCE - 2015 (40) STR 1074 (Tri.) 4) Muktanandan Pipes Ltd. Vs. - CCE-2014(312) ELT 735 (Tri.) 5) Bajaj Hindustan Ltd. Vs. CCE - 2013 (298) ELT 550 (Tri.) 6) Eastern Medikit L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rules, 2004, but it is required to establish the fraud, collusion, intention to evade payment of tax etc. in order to invoke penal provisions under Section 11AC of the Act, 1944. I do not find any material on record of such ingredients as specified under Section 11AC of the Act, 1944. Therefore, I do not agree with the order of the Commissioner (Appeal). 6. In view of the above discussions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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