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TMI Blog2010 (1) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee challenging the penalty of Rs. 61,555.53 imposed on them under Section 11AC of the Central Excise Act and the redemption fine of Rs. 58,000/- imposed in lieu of confiscation of the seized goods. However, there is no representation, nor any request of theirs for adjournment. I have examined the records and heard the JDR for the respondent. 2. The appeal is directed against the Appellate Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d towards the demand confirmed against the assessee by the adjudicating authority. The said authority had also ordered confiscation of the two trucks, which were found to have been used for the clandestine removal of excisable goods. It had passed similar order in respect of the said goods seized from the vehicles. In lieu of confiscation of the trucks and the goods, the adjudicating authority had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation under the proviso to Section 11A(1) of the Act for recovery of duty on the goods. This duty was paid voluntarily and, today, there is no dispute with regard to duty liability. The only prayer, in this appeal, is to set aside the demand of interest on duty and imposition of penalty. According to the appellant, Section 11AB for recovery of interest on duty and Section 11AC for im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. The mandatory procedure of Central Excise was not even attempted to be followed. This conduct of the appellant can be described as "clandestine" and, therefore there can be no resistance to the allegation in the show-cause notice that there was suppression of material facts with intention to evade payment of duty and contravention of the Central Excise Rules with similar intention. These gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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