TMI Blog2013 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... be equal to the amount of duty evaded – Therefore, Penalty imposed by the Commissioner (Appeal) under 11AC be increased to Rs. Rs.27,976/- 25% of penalty under section 11AC if paid within 30 days of receipt of the order – Held that:- Option to pay 25% of duty confirmed as penalty along with other dues within 30 days of the communication of the adjudication order for final closure of the matter was not brought to the notice of the respondent by adjudicating authority – Therefore, the option to pay 25% within 30 days from the date of this order is given now. - Appeal No.E/161/2003 - - - Dated:- 28-6-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri P. Arul, Superintendent (AR) JUDGEMENT Per Mathew John ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal) in his order held that- (i) the demand in respect of invoice No. 38 dt 09-05-97 for value of Rs. 70,664/was not maintainable because it was only a proforma invoice and no actual sale had been effected against the invoice. (ii) invoice No.222 dated 07-03-98 was only for upgrading an old system and not for a newly manufactured system. (iii) the invoice price realized on other impugned invoices should be treated as cum-duty price and taxable value arrived at accordingly. (iv) Based on such findings, he upheld duty demand of Rs.27,976/-. (v) He reduced the penalty under section 11AC to Rs. 5000/ (vi) He reduced the penalty under Rule 25 to Rs. 5000/-. 5. Revenue has filed this appeal aggrieved about the above order of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeal) in this regard. 7. In the matter of penalty under section 11AC of Central Excise Act, now it is well settled by the Hon ble Apex Court by decision in the case of UOI Vs. Dharamendra Textile Processors 2008 (231) E.L.T. 3 (S.C.) that if there is finding that penalty under section 11AC is to be imposed in any case, then such penalty should be equal to the amount of duty evaded. So, we order that the penalty imposed by the Commissioner (Appeal) under 11AC be increased to Rs. Rs.27,976/-. There is no appeal filed by either side regarding penalty of Rs.5000/imposed under Rule 25. So this matter is not considered in this appeal. 8. Appeal filed by Revenue is partially allowed by increasing the penalty under section 11AC to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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