TMI Blog2013 (10) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... e is on appeal before this Court as against the order dated 18-1-2008 passed in Final Order No. 38/2008 by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench. Whether on facts and in the circumstances of the case, the 2nd respondent was right in law in refraining from imposing equal penalty under Section 11AC, when imposition of penalty under Section 11AC is mandatory on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reply filed, the assessee pointed out that they were under the bona fide impression that as a SSI unit they were eligible for exemption for local clearances up to ₹ 1 crore and as per the Notification No. 8/01 as amended, they learnt subsequently, that if they use others brand name whether registered or not, they would not be entitled to any exemption. Since the levy of Excise Duty on rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Aggrieved by this the Revenue went on appeal before the Customs, Excise and Service Tax Appellate Tribunal, contending that when the assessee had paid duty only on the detection by the Revenue, the order granting relief to the assessee was not sustainable. The Tribunal pointed out to the finding of the lower authorities that the assessee had not paid any duty on account of the bona fide belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the clearance of the goods, penalty was attracted. 7. We do not agree with the said submission made by the Revenue as under Section 11AC of the Central Excise Act, levy of penalty is imposed for the contravention of various statutory provisions involved in the clearances without payment of duty. A reading of the show cause notice issued by the Revenue dated 7-7-2004 shows that there is h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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