9911796707
TMI Blog2019 (2) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... passing reference to suppression, does not evidence any deliberate intent on the part of the assessee. The appellant, too appears to have been more concerned with pleading of revenue neutrality, implied in the discharge of the duty liability without demur, as more critical - in the absence of any finding that the evidence on record warranted the imposition of penalty, we set aside the impugned order to the extent that it has upheld the invoking of section 11AC of Central Excise Act 1944. Appeal allowed in part. - Appeal No. E/1807/2010 - A/85166/2019 - Dated:- 22-1-2019 - Shri C J Mathew, Member (Technical) And Shri Dr. Suvendu Kumar Pati, Member (Judicial) Shri T.C. Nair, Advocate for the appellant Shri Sanjay Hasija, Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re cited for setting aside of penalty. 3. The first appellate authority has relied upon the decision of the Hon'ble High Court of Bombay, as confirmed by the Hon'ble Supreme Court, in Commissioner of Central Excise v. Padamshree V Patil SSK Ltd [2007 (215) ELT 23 (Bom)] and Commissioner of Central Excise v. Sterlite Optical Technologies Ltd. [2008 (225) ELT 430 (Bom)] for upholding the recovery of duty and other detriments ordered by the original authority. 4. Before commencing his submissions, Learned Authorised Representative drew our attention to Miscellaneous Application of the appellant for incorporation of additional grounds in appeal and not listed thus far. On perusal of the records, we find this to be so. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice, save for a passing reference to suppression, does not evidence any deliberate intent on the part of the assessee. The appellant, too appears to have been more concerned with pleading of revenue neutrality, implied in the discharge of the duty liability without demur, as more critical. It is also the submission of the Learned Counsel that the assessment, being provisional, could not have been brought within the ambit of the invoking of the extended period. Considering all these circumstances, and the absence of any finding that the evidence on record warranted the imposition of penalty, we set aside the impugned order to the extent that it has upheld the invoking of section 11AC of Central Excise Act 1944. Appeal is partly allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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