2016 (1) TMI 1237

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..... pondent Per : Ramesh Nair The issue involved is only imposition of penalty under Section 11AC of the Central Excise Act, 1944. The Ld. Commissioner (Appeals) waived the penalty imposed under Section 11AC of the Act by the adjudicating authority relying on the various following judgments prevailing at the time of passing the impugned order: (i) Machino Montell (I) Ltd. Vs. Commr. of C. Ex., Delh .....

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..... & Weaving Mills 2009 (239) E.L.T. 3(S.C.) it was held that penalty under Section 11AC can neither be waived nor be reduced. 3. On the other hand, Ms. Aparna Hirandagi, Ld. Counsel appearing for the respondent submits that even though the penalty under Section 11AC cannot be waived or reduced but in the present case penalty is not imposable under Section 11AC for the reason that there is no suppre .....

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..... is no charge of suppression even in the adjudication order. Therefore the penalty under Section 11AC which can only be imposed when there is a suppression of fact, collusion or fraud etc. therefore in the facts of the present case these ingredients are not existing therefore the penalty under Section 11AC itself is not imposable. 4. We have carefully considered the submissions made by both the si .....

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