TMI Blog2017 (10) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... Since, the onus to prove suppression etc. entirely lies with the Department, which in the present case, has not been discharged with the help of any tangible evidence, the imposition of penalty under Section 11 AC ibid cannot be sustained. Appeal allowed - decided in favor of appellant. - Excise Appeal No.2306/2011- [SM] - A/56475/2017-SM[BR] - Dated:- 8-9-2017 - Mr. S.K. Mohanty, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the appellant. Accordingly, the appellant deposited the duty amount on such goods and thereafter no due certificate was issued by the authorities. On the strength of such certificate, the unit of the appellant was debonded vide letter dated 16.05.2008. Subsequently, it was observed that the appellant did not declare the details of Bobbins, plastic crates and Card cans procured duty free under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals), which was disposed of vide the impugned order, wherein the benefit of deprecation in respect of the disputed goods was allowed and the differential duty in respect of those goods was quashed. However the ld. Commissioner (Appeals) has upheld the adjudication order to the extent of imposition of penalty under Section 11 AC of the Central Excise Act, 1944. Against imposition of penalty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein proposed imposition of penalty in the SCN for the earlier period was dropped by him. 4. On the other hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. Provision for imposition of penalty in case of short levy or non levy of duty in certain cases, is contained in Section 11 AC ibid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount. He has not specifically addressed the issue as to whether there is involvement of any fraud, suppression etc. on the part of the appellant, in non-payment of duty within the stipulated time frame. Since, the onus to prove suppression etc. entirely lies with the Department, which in the present case, has not been discharged with the help of any tangible evidence, I am of the view that impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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