2010 (6) TMI 86

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....ar, CGSC J U D G M E N T (Judgment of the Court was delivered by F.M.IBRAHIM KALIFULLA, J.) The Commissioner of Central Excise is the appellant. Challenge is to the order of the Tribunal dated 06.11.2009 passed in Final Order No.1610 of 2009. The only issue is relating to the deletion of penalty. The appellant seeks to raise the following substantial question of law: "Whether on the....

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....ing of fact that apart from the payment of Rs.4,35,484/- on 30.03.1998, another sum of Rs.5,00,000/- was paid on 08.11.1997, out of the total amount of Rs.10,79,236/-. It therefore held that the balance amount of Rs.1,43,752/- alone was payable for the above said period. The Original Authority apart from determining the difference duty at Rs.6,43,752/-, also imposed a penalty of Rs.10,79,236/-. Wh....

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....sp; Rs. 7,83,360/- Rs. 3,91,680/-              Rs. 5,22,240/- 4. In fact, the Original Authority himself has rendered a finding that the respondent had paid duty in excess than what was payable and therefore, they were not liable to pay any further duty on re-rolling mills and accordingly, dropped the entire demand of duty of ....

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....a vs. M/s.Dharamendra Textile Processors (cited supra), held as under: "23. The decision in Dharamendra Textile must, therefore, be understood to mean that though the application of Section 11AC would depend upon the existence or otherwise of the conditions expressly stated in the section, once the section is applicable in a case the concerned authority would have no discretion in quantifying t....