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Commissioner of Central Excise, Pune-II Versus M/s. Rayat Siksan Santha's Satara

2015 (5) TMI 408 - CESTAT MUMBAI

Interest u/s 11AB - Penalty u/s 11AC - Held that:- There is no dispute about the leviability of the duty. Respondent had already paid duty at the time of investigation itself. Penalty under Section 11AC is leviable where any duty of excise has not be .....

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with intent to evade payment of duty. Keeping in view nature of the dispute as contended by the appellant as also his conduct right from the time of investigation and the nature of activities in which they are engaged, we do no find any ingredient a .....

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nder Section 11AB were similar to that 11AC. Accordingly, in our view for the same reasons, interest is also not chargeable - Decided against Revenue. - Appeal No. E/553/05-MUM, E/CO/186/05-MUM - Dated:- 23-4-2015 - P K Jain, Member (T) And Ramesh Na .....

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iture viz. Benches, Stools Chairs etc. Appellants were not paying any Central Excise duty. Appellants had another unit namely M/s. Educational Equip-Production Centre, North Region Ahmednagar which was also engaged in the similar activities. Appellan .....

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he appellants that the said goods are excisable and appellants are manufacturing and clearing the goods without payment of duty. Appellants took a stand that they are not manufacturers; goods are manufactured by the independent contractor. The said c .....

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for the labour and entire activities was under control and supervision of the appellants. First appellate authority however set aside the interest under Section 11AB and penalty under Section 11AC. 3. Revenue is in appeal against setting aside the i .....

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nt had already paid duty at the time of investigation itself. Only issue before us is relating to interest under old Section 11AB and penalty under Section11AC. We find that the penalty under Section 11AC is leviable where any duty of excise has not .....

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