TMI Blog2015 (10) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or their contumacious conduct to establish evasion. - Section 11AC of Central Excise Act, 1944, has two essential ingredients. First ingredient is "intention" and the second one is "evasion". From the totality of the reading of the records, that nowhere exhibits the intention of the appellants to defraud Revenue with a view to cause evasion or deliberately suppressed facts. No doubt, awaiting r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyor Belts in July, 2006. It made application to the Excise Department for grant of registration under the Central Excise Law. Such registration was granted w.e.f. 22.09.2006. It made first clearance of the goods manufactured to Hyundai Motors on 07.09.2006 issuing excise invoice awaiting registration. It realized sales consideration with excise duty. Appellant did not dispute that central excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. According to appellant, ld. Commissioner (Appeals) granted partial relief of penalty to Shri. C.E. Kim, Managing Director of the Company, who faced penalty under Rule 26 of Central Excise Rules, 2002. That was reduced to ₹ 5,00,000/- as against ₹ 10,00,000/- imposed on him. But appeal of the appellant company was dismissed by him. Appellant, even today does not dispute duty liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence to show malafides of the appellants or their contumacious conduct to establish evasion. 6. Section 11AC of Central Excise Act, 1944, has two essential ingredients. First ingredient is intention and the second one is evasion . From the totality of the reading of the records, that nowhere exhibits the intention of the appellants to defraud Revenue with a view to cause evasion or delibera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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