TaxTMI 
TaxTMI 
2005 (2) TMI 602
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondent. [Order]. - These appeals are directed against the imposition of penalties on the appellants. The ground for imposition penalties is that the appellant was required to make payment of duty at the time of clearance of goods from the factory based on the price prevailing at the depots. It was noticed that in some cases, the price taken was lower than the price prevailing at the depot....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted under Section 11AC but on the other hand, held that penalty was imposable under Rule 173Q. According to the learned Counsel ingredients required for imposition of penalties are the same under Section 11AC and Rule 173Q. 3. I have heard the learned DR also and perused the records. The findings of the Commissioner (Appeals) order are as under : "I find that essential ingredients for invok....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rices prevailing at depots or prices intimated to the factory. In view of this, it is very clear that there is no clearcut case for suppression of facts with intent to evade payment of duty. Thus, provisions of Section 11AC do not get attracted. I have also referred to the judgment cited by the respondent in this regard. Accordingly, I hold that these are not fit cases for imposition of penalty un....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Central Excise Rules, 1944. Thus, I hold that the respondents are liable to penal action under Rule 173Q of Central Excise Rules, 1944 which was also invoked in the show cause notices as Rule 173Q also provided for penal action in cases of contravention of any of the provisions of erstwhile Central Excise Rules, 1944. Accordingly, I concur with the departmental view that Assistant Commissioner ha....