TMI Blog2016 (12) TMI 1683X X X X Extracts X X X X X X X X Extracts X X X X ..... over, there is no suppression of fact on the part of the appellant - Whatever default was made by the appellant that it is not amount to intentional evasion of duty particularly for the reason that they have disclosed the duty payable amount in their invoices as well as in the return - penalty set aside - appeal allowed. - E/953/2012-Mum - Final Order No. A/85144/2017-WZB/SMB - Dated:- 16-12-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue being aggrieved by the order-in-original filed the appeal before the Commissioner (Appeals) seeking imposition of equal amount of penalty under Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) allowed the appeal of the Revenue by imposing equal amount of penalty of ₹ 4,92,752/- under Section 11AC. Therefore the appellant is before me. 2. Shri Sunil Agarwal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Delhi-I - 2016 (335) E.L.T. 157 (Tri.-Del.) (iii) Praweg Conveyors v. Commissioner of C. Ex., Kalyan-III - 2016 (337) E.L.T. 450 (Tri.-Mumbai). 3. Shri Sanjay Hasija, ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides. I find that admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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