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TMI Blog2018 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... t for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch as a short issue is involved. Accordingly, we have heard learned A.R. for Revenue and have gone through the impugned order. 2. As per facts on record, appellant is engaged in the manufacture of exercise boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sales were recorded in their statutory records including the balance sheets etc. While dealing with the said plea of the assessee, the Adjudicating Authority observed as under:- "19. The only issue that merits my attention now is with regard to imposition of penalty upon the party under Section 11AC of the Act as proposed in the show cause notice. I find that all the transaction pertaining to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods after promptly taking the Central Excise registration. But, I also notice that the party was paying service tax on GTA and Renting of Immovable Property, therefore, it cannot be concluded with certainty that the party did not discharge its Central Excise duty liability due to a bona fide mistake. Therefore, I find that the case laws cited by the party for waiver of penalty in their case can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observe to the contrary on the ground that the appellant was paying service tax on GTA and 'Renting of Immovable Property'. Payment of service tax has got nothing to do with the issue of nonpayment of Excise duty. Inasmuch as the entire demand was raised on the basis of records maintained by the assessee, the Adjudicating Authority has rightly concurred with the assessee on the ground of absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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