TMI Blog2010 (12) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is dismissed - 694 of 2009 - - - Dated:- 16-12-2010 - Harsha Devani and H.B. Antani, JJ. REPRESENTED BY : Shri R.J. Oza, SSC, for the Appellant. [Order per : Harsha Devani, J. (Oral)]. In this appel under Section 35G of the Central Excise Act, 1944 [the Act], the appellant Revenue has challenged the order dated 26th September 2008 made by the Customs, Excise and Service Tax Appellate Tribunal proposing the following two questions : 1. Whether Section 11AC of the Central Excise Act, 1944 inserted by Finance Act, 1996 with intention of imposing mandatory penalty on persons who evaded payment of tax should be read to contain mens rea as an essential ingredient and whether there is a scope for levying penalty below the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order dated 12-5-2008, partly allowed the appeal by enhancing the penalty to the extent of 25% of the duty amount and also confirmed the interest. 3. Assailing the impugned order of the Tribunal, Mr. R.J. Oza, learned Senior Standing Counsel for the appellant, submitted that the Tribunal was not justified in reducing the amount of penalty levied under Section 11AC of the Act in view of the fact that the payment of duty prior to issuance of show cause notice was not a voluntary action on the part of the assessee but was a result of the search and seizure action carried out and seizure effected by the department. It was also contended that in the present case penalty has been imposed under rule 25 of the Rules and as such the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certificate reguired under section 6 of the Act; or (d) contravenes any of the provisions of these rules or the notifications issued under these rules with intent to evade payment of duty, then, all such goods shall be liable to Confiscation and the producer or manufacturer or registered person of the warehouse or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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