2002 (6) TMI 101

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue. Revenue has come in appeal on the ground that Commissioner was not right in not imposing penalty under Rule 173Q read with Section 11AC of the Central Excise Act, 1944. 2. Heard both sides. 3. Shri L. Narasimah Murthy, learned DR appearing for the Revenue reiterated the ground taken by the Department. 4. Shri A. P. Datar, learned Senior Counsel appearing for the respondents submitte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the department has also not adduced any evidence to the effect that there was fraud, collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Central Excise Act and Rules made thereunder with an intent to evade payment of duty. In the absence of any such evidence, it is not permissible to impose any penalty. The quasi judicial proceedings are being .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X