TMI Blog2019 (6) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... est - the occasion to consider the issue of demand being barred by time does not arise. Penalty - HELD THAT:- The plea of ignorance of law is the only defense / submission for non imposition of penalty. The appellant is a limited company and is in the business of manufacturing of jaggery and jaggery powder. The plea of ignorance of law cannot be accepted as stated in the well known maxim Ignorantia Juris Non Excusct i.e. ignorance of law is no excuse. The questions proposed in these facts, do not give rise to any substantial question of law - appeal dismissed. - CENTRAL EXCISE APPEAL NO. 61 OF 2019 WITH NOTICE OF MOTION NO. 432 OF 2019 IN CENTRAL EXCISE APPEAL NO. 61 OF 2019 - - - Dated:- 18-6-2019 - M.S. SANKLECHA M.S. SON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation led to show-cause notice dated 14th December, 2016 seeking to recover excise duty of ₹ 27.57 lakhs with interest and penalty. The show-cause notice was confirmed by an order dated 13th April, 2017 of the Assistant Commissioner of Central Excise and equivalent penalty under Section 11AC was also imposed upon the appellant. 5. Being aggrieved with the order dated 13th April, 2017, the appellant filed an appeal to the Commissioner of Excise (Appeal). However, the same was dismissed. 6. On further appeal, the Tribunal dismissed the appellant's appeal after recording the fact that the appellant does not dispute the payment of duty and interest but only seeks waiver of penalty imposed upon the appellant. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue and subsequent visit to the respondent's factory. It is to be noted that the appellant has not disputed duty liability and interest. Thus, the occasion to consider the issue of demand being barred by time does not arise. So far as penalty is concerned, the plea of ignorance of law is the only defense / submission for non imposition of penalty. The appellant is a limited company and is in the business of manufacturing of jaggery and jaggery powder. The plea of ignorance of law cannot be accepted as stated in the well known maxim Ignorantia Juris Non Excusct i.e. ignorance of law is no excuse. This for the reason not because all men know the law but because it could then be an excuse every man would use / plead and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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