2010 (3) TMI 383

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....Respondent. [Order]. - P.C. : Heard. Perused appeal. 2. This appeal was admitted basically to consider the question of penalty levied under Section 11AC of the Central Excise Act, 1944. The show cause notice was issued to the respondent and the same was adjudicated upon and confirmed. It, ultimately culminated in the order-in-original, wherein all the allegations made in the show cause no....

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....e adverse findings including that the duty was not paid with intention to evade the same as was recorded in the order-in-original passed by the Adjudicating Authority. He submits that his appeal was allowed on one of the grounds holding that the appellant-respondent had paid liability before issuance of the show cause notice as such penalty under Section 11AC was not leviable. This view of the Tri....

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....e assessee within its net if the circumstances mentioned therein are found to exist. The order-in-original had brought the assessee-respondent herein within the net of Section 11AC. The specific finding recorded in this behalf was the subject matter of challenge in the appeal, which is clear from the grounds raised in the memo of appeal. In absence of specific finding about this particular aspect ....