9911796707
TMI Blog2017 (3) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... tative ORDER Heard both sides. 2. This appeal is filed against OIA-PJ-519-VDR-II-2012-13 dt 28/02/2013 passed by the Commissioner of Central Excise, CUSTOMS (Appeals)-VADODARA-II 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Transformers falling under CH 85.04 of CETA, 1985. During the period August 2006 to December 2009, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal hence, the present Appeal. 3. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 4. The Ld Advocate for the appellant submits that there was a bonafide mistake on the part of the billing clerk while reversing the credit availed on the processed inputs to their sister u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression of fact or mis-declaration with intention to evade payment duty. 5. The short question needs to be addressed is: whether under the facts and circumstances of the case penalty under Section 11AC of CEA,1944 imposable on the appellant or otherwise. In the present appeal, the appellant has not disputed the liability of duty short paid while clearing the processed inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged the entire amount of duty and interest which is recorded by the Ld Commissioner (Appeals) in the impugned order. Thus, in absence of suppression of facts or mis-declaration, in my view, penalty under Section 11AC of CEA,1944 cannot be sustained. Since no other penalty had been invoked in the show cause notice nor confirmed in the impugned order therefore, penalty under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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