TMI Blog2017 (2) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) has not held that penalty is not imposable under Section 11AC - Ld. Commissioner(Appeals) has no power to reduced penalty under Section 11AC of the Customs Act, 1962 - the Commissioner(Appeals) has wrongly reduced the penalty from equal amount of duty to ₹ 1 Lakh - appeal allowed. - E/222/06 - A/86109/17/EB - Dated:- 28-2-2017 - Mr. Ramesh Nair, Member(Judicial) And Mr. C.J. Mathew, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C was proposed i.e. equal to the duty confirmed. The extended period involved in the present case i.e. July, 2000 to October, 2000 therefore the penalty under Section 11AC was rightly imposed. The Commissioner (Appeals) has no power to reduce the penalty as has been held in the various judgments, some judgments by the Hon ble Apex Court are as under : (a) Union of India Vs. Dharamendra Textil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Commissioner(Appeals) only on the ground that there was no suppression of facts on the part of the appellant, reduced the penalty from equal amount of duty to ₹ 1 Lakh. However, Ld. Commissioner(Appeals) has not held that penalty is not imposable under Section 11AC. In the circumstances penalty which was imposed under Section 11AC, the Ld. Commissioner has not given any finding that under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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