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TMI Blog2018 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... hich also they have failed to comply. In these circumstances, the bonafide of the appellant is not proved. Therefore, penalty under Section 11AC was rightly imposed by the lower authority. The penalty reduced to 25% in terms of proviso to Section 11AC subject to condition that the duty, interest and 25% penalty stand paid within one month from date of receipt of this order - As regard the penalty imposed under Rule 25, once the penalty under Section 11AC has been imposed, no further penalty under Rule 25 is warranted. Appeal allowed in part. - E/963/08 - A/85216/18 - Dated:- 8-2-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri M.P. Baxi, Advocate - for the Appellant Shri H.M. Dixit, AC (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the Order-in-Original filed the present appeal only for waiver of penalties imposed under Section 11AC and Rule 25. 2. Shri M.P. Baxi, Id. Counsel for the appellant submits that the appellant is only a job worker. The short payment of duty has occurred without any malafide intention due to non-supply of costing data by the principal Cadbury India Ltd. The appellant being a job worker is not beneficiary irrespective whether duty is correctly paid or short paid. In this fact the ingredient required to invoke Section 11AC i.e. suppression of fact, misdeclaration, fraud, collusion with intent to evade payment of duty cannot be alleged. In support he placed reliance on the following judgment:- Natco Pharma - 2009 (248) ELT 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these circumstances, the bonafide of the appellant is not proved. Therefore, penalty under Section 11AC was rightly imposed by the lower authority. However, it is observed from the Order-in-Original that the adjudicating authority has not extended the option for payment of reduced penalty of 25% as provided under proviso to Section 11AC, as held by the Hon ble Supreme Court in the Case of CCE Vs. R.A Shaikh Paper Mills P. Ltd. - 2016 (335) ELT 203 (SC), the adjudicating authority must give option of reduced penalty of 25% to the assessee to enable them to avail the benefit if the assessee wishes. Considering this position, we reduce the penalty to 25% in terms of proviso to Section 11AC subject to condition that the duty, interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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