TMI Blog2012 (11) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... provide penalty under section 11AC - in favour of assessee. - E/240/11 - - - Dated:- 5-10-2012 - S.K. GAULE, J. Appearance: Shri A.K.Biswas, Supdt.(A.R.) for the Revenue (s) Per Shri S.K. Gaule. 1. Heard the ld.A.R.. None present for the respondents. 2. Revenue filed this appeal against Order-in-Appeal No.06/Kol-VII/2011 dated 25.01.2011 whereby ld.Commissioner(Appeals) upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority s order except imposition of penalty under section 11AC. 4. Contention of the Revenue is that it was categorically indicated in the show cause notice that the said assessee deliberately violated the provisions of the said rules and availed the undue benefit in the process and it was with a mala fide intention to evade payment of duty. In such factual background the lower adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding violation of Rule 8(3A) of the Rules, I find that Rule 8(3A) of the Rules states that if assessee defaults in payment of duty beyond thirty days from the due date, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow. I find that it is not a case of suppression of fact with intend to evade paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide for penalty under section 11AC. For convenience of reference Rule 8(3A) is reproduced hereunder.:- [(3A) If the assessee defaults in payment of duty beyond thirty days from the due date, as prescribed in sub-rule (1), then notwithstanding anything contained in said sub-rule (1) and sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall, pay excise duty for each consignment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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