TMI Blog2009 (7) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the impugned order dropping the penalty under Section 11AC of the Central Excise Act, 1944. 2. Brief facts of the case are that the respondent is engaged in the manufacturing of Transmission Towers falling under Chapter Heading No. 7308.20 of the CETA, 1985. During the course of scrutiny of the records by the audit party, it was noticed that the respondent has cleared the finished goods out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), who confirmed the duty but dropped the penalty. Aggrieved from the order of dropping the penalty, the revenue is in appeal before me. 4. Heard. 5. The learned JDR contended that the respondent has suppressed the material facts from the department and as per Section 11AC is liable to pay the penalty and relied on Union of India v. Rajasthan Spinning Weaving Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge of the department and they were duly accounted for in the RGI register and were cleared therefrom by giving reference to the job work challan, which shows the bona fides of the respondent and the Commissioner (Appeals) has also held that there is no mala fide, suppression, mis-statement etc. in this case. 8. I do not find any infirmity in the impugned order and there is no mens rea on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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