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TMI Blog2017 (7) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... ompass of imposition of penalty under rule 25 of Central Excise Rules, 2002 read with section 11AC of Central Excise Act, 1944. Appellant had failed to pay duties of excise on goods cleared during July 2010 to September 2010 and March 2011 in accordance with the prescriptions of rule 8 of Central Excise Rules, 2002. Duties were finally made good by August 2011 and the interest thereon by September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als), Mumbai Zone - I, leading to this appeal. 3. The primary contention in the grounds of appeal is that, without demand for duty, invoking of section 11AC of Central Excise Act, 1944 is bad in law; that the discharge of duty liability, as well as filing of monthly returns, is not in dispute; that the ingredients of section 11AC cannot be fastened on the appellant; and that the failure to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt Ltd [2013-TIOL-518-HC-MAD] and that of Hon'ble Supreme Court in Union of India v. Rajasthan Spinning and Weaving Mills [2009 (238) ELT 3 (SC)], all of which lays down the principles that should govern the imposition of penalty under section 11AC. 6. The appellant, having cleared the goods without payment of duty in the manner specified and by concealing the facts from Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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