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TMI Blog2015 (11) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Sri M Chattopadhya, AC, (AR) ORDER Per D M Misra Heard both sides. This is an appeal filed against Order-in-Appeal No.37/Kol-VII/2011 dated-22/02/2011. 2. The Ld. Commissioner (Appeals) has confirmed imposition of penalty under Section 11AC of CEA,1944 after observing that the appellant did not contest the duty and interest before him and he did not proceed to consider the issue on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Appellant filed written submission. He did not contest duty liability but under the circumstances, requested to set aside the penalty." 6. From the aforesaid memo of personal hearing, signed by both sides, it is clear that the appellant had not disputed the appeal on merit but confined their argument and contested the imposition of penalty only. Therefore, challenging the correctness of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, penalty under Section 11AC of CEA,1944 is unwarranted and unjustified. 8. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 9. I find that the appellant had initially not paid 10% of the price of exempted biscuits and also not reversed the CENVAT Credit when opted out of the CENVAT Credit as on 01.04.2007 which has resulted non payment of the liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tstanding dues, would not absolve the appellant from imposition of penalty but failed to discuss the circumstances under which the appellant could be said to have suppressed the facts warranting imposition of penalty under Section 11AC of CEA,1944 and Rule 15 of CCR,2004. The Ld. Commissioner(Appeals) observation that had the department not pointed out the discrepancy the deficit amount would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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