TMI Blog2022 (5) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently the question of payment of penalty would not arise at all. The Ld.Commissioner(Appeals) s observation that had the department not pointed out the discrepancy the deficit amount would not have been paid, is an inference not supported by allegation in the notice nor any evidence leading to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Era Infra Engg. Ltd. availing exemption under Notification No.108/95-CE dated 28.08.1995 as amended. 2. In course of audit by the departmental officers it was found that the Appellant did not procure any certificate supporting the availment of the benefit of the exemption Notification and in absence of the same it was held that the Appellant was not eligible to the exemption in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice. He further submits that though the adjudicating authority appropriated the amount of duty along with interest he proceeded to impose the penalty in terms of Section 11AC of the Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002 alleging suppression of material facts with intention to evade payment of duty. Being aggrieved with the Order-in-Original the appellant pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice nor any evidence leading to the conclusion that the Appellant had suppressed the facts. In these circumstances the penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002, cannot be sustained and is therefore set aside. Consequently, the impugned order-in-Appeal is set aside to the extent of confirmation of penalty. Appeal is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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