TMI Blog2016 (1) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... reason of fraud, collusion, suppression of fact etc. The Ld. Commissioner (Appeals) has not gone into this aspect he has waived the penalty only relying on the judgment of M/s. Machino Montell (I) Ltd. [2004 (4) TMI 101 - CESTAT, NEW DELHI], prevailing at that time therefore the matter need to be remanded to the Commissioner (Appeals) for reconsideration of the case - appeal allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommr. of Central Excise, Mumbai- 2003 (162) ELT 160 (Tri.-Mumbai) The Revenue filed this appeal challenging the waiver of penalty imposed by the adjudicating authority under Section 11AC. 2. Shri Sanjay Hasija, Ld. Supdt. (A.R.) appearing on behalf of the Revenue submits that the Commissioner (Appeals) waived the penalty under Section 11AC of the Act. Following the judgment such as M/s. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not because of suppression but to settle the issue. She submits that the penalty is in respect of the demand which was confirmed on two counts one recovery of amount under Rule 6 of Cenvat Credit Rules and second on scrap generated during the course of job worker/processor at the end of job work. She submits that even in case of duty on scrap generated at the job workers hand no duty is payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period but there appears to be no suppression of fact on the part of the appellant. The penalty under Section 11AC can only be imposed if the non payment of duty is by the reason of fraud, collusion, suppression of fact etc. The Ld. Commissioner (Appeals) has not gone into this aspect he has waived the penalty only relying on the judgment of M/s. Machino Montell (I) Ltd. (supra), Rashtriya Ispat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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