TMI Blog2017 (9) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... cord of fraud, collusion etc. to impose penalty u/s 11 AC of the Act, 1944 - appeal allowed - decided in favor of appellant. - E/892/2011 - F/75822/2017 - Dated:- 4-5-2017 - Shri P.K. Choudhary, Member (Judicial) Shri A.D. Roy, Advocate for the Appellant (s) Shri A.K. Biswas, Suptd. (AR) for the Respondent (s) ORDER Per: Shri P.K. Choudhary 1. Briefly stated the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudication Order and imposed the penalty of equal amount of duty as determined under Section 11 AC of the Act, 1944. Hence, the appellant filed the present appeal. 2. Heard both sides and perused the appeal records. 3. For the proper appreciation of the facts of the case, the relevant portion of the Adjudication Order is reproduced below. I find that despite the fact that 100% shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporated under the Companies Act 1956. Following the ratio of Collector of Central Excise Guntur Vs. Hindusthan Shipyard Ltd., Vishakhapatnam , I hold that M/s. SPMCIL can not be said to be belonging to the Government of India for the purpose of exemption notification no.62/95. M/s. SPMCIL have a separate legal identity, rights, and liabilities distinct from their owner, the Govt. of India. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944. In the present case, the appellants are not disputing the demand of duty. It is contended that they have paid the duty. In any event, there is no material available on record of fraud, collusion etc. to impose penalty under Section 11 AC of the Act, 1944. Further, the Adjudicating Authority imposed penalty under Rule 27 and no appeal was filed by the appellant and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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