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2018 (3) TMI 332 - AT - Central ExcisePenalty - short payment of duty - job-work - Held that: - In failure to supply the costing data by the principal who has no locus standi inasmuch as the appellant being an assessee and liable to pay duty, appellant cannot wash out their hands from the statutory compliance of valuation provisions of the final product being manufactured. It is also observed that the appellant have also not informed the department regarding their inability to assess the value correctly due to non-supply of costing data. In such as situation, the appellant had legal option to follow the provisional assessment as provided under the law in respect of their goods which also they have failed to comply. In these circumstances, the bonafide of the appellant is not proved. Therefore, penalty under Section 11AC was rightly imposed by the lower authority. The penalty reduced to 25% in terms of proviso to Section 11AC subject to condition that the duty, interest and 25% penalty stand paid within one month from date of receipt of this order - As regard the penalty imposed under Rule 25, once the penalty under Section 11AC has been imposed, no further penalty under Rule 25 is warranted. Appeal allowed in part.
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