9911796707
TMI Blog2009 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise invoices - the fact of clandestine removal stands established – the penalties imposed u/s 11AC restored - Revenue’s appeal allowed. - E/1817/2007(SM)(BR) - 404/2009-SM(BR)(PB), - Dated:- 28-4-2009 - Shri Rakesh Kumar, Member (T) Shri S. Gautam, DR, for the Appellant. None, for the Respondent. [Order].- This is an appeal by the Revenue against Commissioner (Appeals) orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 71,368/- already paid by the Respondent towards this demand. He also imposed a penalty of Rs. 71,368/- on the respondent under Section 11AC. On appeal filed by the Respondent against this order, the Commissioner (Appeals) vide the impugned order-in-appeal dated 23-3-07 while upholding the duty demand set aside the penalty imposed on the Respondent under Section 11AC on the ground that en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. None appeared for the Respondent. Heard Shri S. Gautam, the learned Departmental Representative who pleaded that the Tribunal's judgment in the case of Machino Montell (I) Ltd. is no longer a good law as the same has been reversed by Hon'ble Punjab Haryana High Court vide judgment reported in 2006 (202) E.L.T. 398 (P H) = 2006 (4) S.T.R. 177 (P H). He also emphasized that in this case, the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nger a good law as the same has been reversed by Hon'ble Punjab and Haryana High Court in its judgment reported in 2006 (4) S.T.R. 177 (P H). In view of this, I hold that the Commissioner (Appeals)'s order setting aside the penalty on the Respondent is not correct. Accordingly, the penalty imposed on the Respondent by the Deputy Commissioner's order is restored. The impugned order stands modified ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
