TMI Blog2018 (5) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ered fake Challan nos. in the ER-1 return which could be noticed by the department and only thereafter when a telephonic message was received by the department assessee, he deposited the entire amount of duty with interest, etc. The Tribunal, which is the apex fact finding body, has recorded this finding, based on the materials which were available on the record, and this is a pure question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has upheld the order of the adjudicating authority to the extent of imposition of penalty of ₹ 8,47,131/- U/S 11AC of the Central Excise Act, 1944 (hereinafter referred to as the Act ). 2. Learned counsel representing the appellant has moved this application and submits that there are substantial questions of law arising out of the present appeal. Learned counsel submits that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contained in Annexure9 dated 01.03.2016 passed by the Joint Commissioner, Central Excise and Service Tax, Patna, learned counsel submits that the view taken by the Joint Commissioner that the noticee has declared their duty liability in their ER-1 return, however, misstated that the duty has been paid by entering false Challan nos. looses its significance once it has been found that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of willful mis-statement, fraud, etc. and imposition of penalty U/S 11AC has been warranted agreeing with the order of the adjudicating authority. The Tribunal, however, held that as the penalty U/S 11AC was invoked the other penalties are excessive. The order of the adjudicating authority, to the extent of imposition of penalty U/S 11AC, has been upheld. 5. We have heard learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct finding body, has recorded this finding, based on the materials which were available on the record, and this is a pure question of fact and we cannot go into the question of facts at this stage in this appeal. 8. We do not find any substantial question of law arising in the facts and circumstances of the present case. 9. The Appeal has no merit. It is accordingly dismissed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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