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TMI Blog2023 (12) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... eous refund - levy of penalty. It is the case of the Revenue that learned Commissioner has erred in as much as he did not impose penalty equivalent to the duty evaded in terms of Section 11AC. HELD THAT:- Whereas the Commissioner has confirmed the demand of wrongfully availed credit of Rs.1,05,61,543/- under Section 11A and imposed penalty of Rs.20,39,919/-. Reasoning given by Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ANJANI KUMAR, MEMBER (TECHNICAL) Shri Pawan Kumar and Shri Narinder Singh, Authorised Representatives for the Appellant None for the Respondent ORDER Per : P. ANJANI KUMAR Revenue prefers this appeal against the Order-in-Original dated 17.08.2012 passed by the Commissioner of Central Excise, Jammu Kashmir. Brief facts of the case are that the jurisdictional Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 543/- being erroneous refund, imposed penalty of Rs.20,39,919/-. Revenue is in appeal pleading that learned Commissioner has erred in not imposing equal penalty. 2. Shri Pawan Kumar, assisted by Shri Narinder Singh, learned Authorized Representatives for the Revenue, reiterates the ground of appeal and submits that the Adjudicating Authority should have imposed equal penalty in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gets subsumed in the Final Order. He relies on R.C. Tobacco Company Pvt. Ltd. 2011 (271) ELT 49 (Guj.) and South Eastern Coalfields Ltd. MANU/ SC/ 0807/ (13.10.2003- SC). 3. None for the respondents. Heard learned Authorized Representative for the Revenue and perused the records of the case. It is the case of the Revenue that learned Commissioner has erred in as much as he did not impose p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vaded or credit wrongfully availed or duty erroneously refunded. Our view is supported by the ratio of the judgment of the Hon ble Apex Court as cited above. 4. In view of the above, the impugned order is modified to the extent of increasing the penalty imposed under Section 11AC from Rs.20,39,919/- to Rs.1,05,61,543/-. The appeal is, accordingly, allowed. ( Pronounced on 08/12/2023 ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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