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TMI Blog2015 (10) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... [Judgment per : Kalyan Jyoti Sengupta, C.J.]. - This appeal is summarily dismissed as the learned Tribunal has found that the pre-condition for imposition of penalty has not been satisfied. This Court is not going to appreciate this fact-finding. Imposition of penalty under Section 11AC of the Central Excise Act, 1944 (for short "the Act") is not automatic and it has to be applied when the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined; (b) where details of any transaction available in the specified records reveal that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded as referred to in sub-section (5) of Section 11A, the person who is liable to pay duty as determined under sub-section (10) of Section 11A shall also be liable to pay a penalty equal to fifty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking into account the amount of duty of excise so modified, the person who is liable to pay duty as determined under sub-section (10) of Section 11A shall also be liable to pay such amount of penalty or interest so modified. Explanation. - For the removal of doubts, it is hereby declared that in a case where a notice has been served under sub-section (4) of section 11A and subsequent to issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of law, it does not support the contention of the learned Counsel for the appellant as it is clear therefrom preconditions mentioned therein have to be fulfilled. Therefore, we do not find any reason to interfere with the judgment and order of the learned Tribunal. 4. Accordingly, this appeal is dismissed. Miscellaneous petitions pending, if any, shall also stand closed. No orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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