TMI Blog2016 (12) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... ith respect to suppression of facts are made in the show-cause notice issued to the respondents, penalty under Rule 25 cannot be imposed in this case - appeal rejected - decided against Revenue. - E/1606/2010-SM - Final Order No. 21172/ 2016 - Dated:- 18-11-2016 - Shri S.S Garg, Judicial Member Shri Parashiva Murthy, AR - For the Appellant None - For the Respondent ORDER The present appeal has been filed by the Revenue against the impugned order dated 16.04.2010 passed by the Commissioner (Appeals) vide which the Commissioner (Appeals) has rejected the appeal of the Department against the Order-in-Original passed by the Assistant Commissioner. Briefly the facts of the case are that the respondent is engaged in the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules 2002. Aggrieved by the said order of not imposing penalty under Rule 25, the Revenue filed appeal before the Commissioner (Appeals). The respondent paid the interest. As regards penalty, it was pleaded before the Commissioner by the respondent that there was no malafide intention in not paying interest and the non-payment of interest was due to number of decisions in their favour. The learned Commissioner after considering the submissions rejected the Revenues appeal and aggrieved by the said order, the Revenue has filed the present appeal. 2. I have heard the learned AR for the Revenue. 3. The learned AR submitted that the learned Commissioner (Appeals) as well as the adjudicating authority failed to take into conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es with intent to evade payment of duty Further it is pertinent to reproduce the observation of the learned Commissioner in para 10. 10. It is clear that the Rule 25 stipulates penalty subject to provisions of Section 11AC Central Excise Act, 1944. In other words for imposing penalty under Rule 25, the short payment must be due to the reasons of fraud, collusion or any willful mis-statement or suppression of facts with an intent to evade payment of duty. As no allegations with respect to suppression of facts are made in the show-cause notice issued to the respondents, penalty under Rule 25 cannot be imposed in this case. 5. After considering the submissions of the AR and perusal of the impugned order, I am of the considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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