TMI Blog2014 (4) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 - Held that:- quantum of the penalty equal to the duty determined as contemplated by Section 11AC is mandatory and there is no discretion in the adjudicating authority or the Tribunal to impose different amount of penalty. In a case where penalty is leviable under section 11AC on fulfilment of the conditions as enumerated in Section 11AC, the penalty equal to the amount of duty dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act, 1944 has been filed against the judgment and order dated 17.07.2007 passed by the Customs, Excise Service Tax Appellate Tribunal in Excise Appeal No. 90 of 2005. The appeal was admitted on the following questions of law:- 1. Whether the order of the Tribunal can be held as legal and proper where the Tribunal has held the assessee guilty of suppression of facts and of non-payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en admitted on the question as to whether Tribunal after having recorded a finding that the assessee is guilty of suppression can impose a penalty which is less than the duty not paid? The Division Bench of this Court in the aforesaid judgment after considering the several judgments of different High Courts have recorded following conclusions:- From the proposition as laid down in above cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must be imposed once section 11Ac is made applicable. In view of the foregoing discussions, the question of law is answered in favour of the revenue in following manner. The appellate Tribunal had no discretion to reduce the amount of penalty as specified under section 11 AC The appeal is allowed. Parties shall bear their own cost. The learned counsel appearing for the assessee als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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