TMI Blog2012 (8) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the longer period available under the proviso to Section 11A(1) - Held that:- In present case, demand has been raised beyond the normal period of 6 months provided under the provisions of Section 11A at the material time. Now, since the demand itself does not survive, the penalty is not warranted. Order set aside and the Appeal of assessee is allowed. - EXCISE APPEAL NO.E/A/41/05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e using common inputs for manufacture of dutiable as well as exempted goods and they have not paid duty as per the provisions of Rule 57CC of the Central Excise Rules, 1944. The lower Adjudicating Authority confirmed the demand of Rs.4,02,801/- and imposed equal amount of penalty under Section 11AC of the Central Excise Act, 1944. The Appellant challenged the Order of the lower Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant is that the Hon ble High Court, vide their Order dated 14.03.2012 in the Writ Petition No.929 of 2009, ordered that the demand with reference to the longer period available under the proviso to Section 11A(1) is unsustainable. The contention of the learned Advocate is that once the demand of duty itself does not survive, the penalty is not warranted. 5. Learned AR (Commissioner) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A(1) is unsustainable and to that extent, the order of the Tribunal is set aside. The writ application is, thus, allowed. 6.1. Since the demand itself does not survive, the penalty is not warranted. Therefore, the learned Commissioner (Appeals ) Order is not sustainable and is accordingly set aside and the Appeal is allowed. Dictated and pronounced in the open court. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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