9911796707
TMI Blog2013 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard Sri R.C. Shukla, for the appellant. No one appears for the respondent. 2. The appellant-Central Excise Department has filed this appeal against the order of the Commissioner (Appeals), Customs & Central Excise, Meerut dated 28-1-2004, and the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 23-2-2005 [2005 (192) E.L.T. 645 (Tri.-Del.)] by which the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 1944? (ii) Whether lesser penalty other than mandatory penalty equal to the amount of duty provided under Rule 96ZP(3) of the aforesaid Rules can be imposed by the Tribunal?" 5. Sri R.C. Shukla, relied on a judgment of this Court in Commissioner of Customs & Central Excise v. M/s. Majestic Auto Ltd. (Central Excise Appeal No. 142 of 2004, decided on 6-7-2012) [2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It paid only Rs. 36,273/-. A demand notice was issued for payment of Rs. 2,14,502/- being short paid duty amount, which was confirmed by the Adjudicating Authority, and also imposed a penalty of Rs. 2,14,502/-. 8. The Appellate Authority found that it was a determination of duty under Section 3A of the Central Excise Act, 1944, on the basis of annual capacity of production. The unit of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for these two months was only of Rs. 35,377/-. The Tribunal found that 'non-payment of differential duty was not deliberate. It was on account of closure of their unit permanently.' The Tribunal partly allowed the appeal of the assessee, and dismissed the appeal of the Revenue. 10. In case, a manufacturer does not produce non-alloyed hot re-rolled steel during any continuous period of not less th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls [2009 (238) E.L.T. 3] and State of Madhya Pradesh v. Bharat Heavy Electricals [1998 (99) E.L.T. 33], it was held that penalty under Section 11AC of the Act can be imposed only when conditions mentioned in Section 11AC exist. The authorities do not have discretion in fixing the penalty, and that where the penalty is impermissible, it cannot be levied equal to the duty under Section 11AC of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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