TMI Blog2017 (9) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... r any willful mis-statement or suppression of facts with an intent to evade payment of duty etc - In the present case, there is no ingredient as specified in Section 11AC for imposition of penalty. The mere failure to mention the Notification No. in ER-1 Return, cannot be treated as suppression of fact with an intent to evade payment of duty unless, there are other materials available on record - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant paid the entire amount of duty alongwith interest on 21/02/2007. A show cause notice dated-10/07/2009 was issued proposing the demand of duty together with interest and to impose penalty and to also appropriate the amount as deposited by the appellant. The Adjudicating authority confirmed the demand of duty together with interest and appropriated the entire amount of duty and intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any willful mis-statement or suppression of facts with an intent to evade payment of duty etc. In the present case, I do not find any ingredient as specified in Section 11AC for imposition of penalty. The mere failure to mention the Notification No.in ER-1 Return, cannot be treated as suppression of fact with an intent to evade payment of duty unless, there are other materials available on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es mentioned in the proviso, one of it being suppression of facts. The meaning of the word both in law and even otherwise is well known. In normal understanding it is not different that what is explained in various dictionaries unless of course the context in which it has been used indicates otherwise. A perusal of the proviso indicates that it has been used in company of such strong words a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n off the law and therefore, a general penalty may be imposed under the provisions of the Central Excise Act. In view of the above discussion, the penalty imposed under Section 11AC of the Central Excise Act, is set aside and a General penalty of ₹ 10,000/- is imposed. The appeal filed by the appellant is allowed. (Operative part of the order already pronounced in the Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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