2009 (12) TMI 386

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.... Respondent. [Order]. - Learned Counsel Shri Bajaj submits that mere confirmation of duty by authorities below shall not automatically give rise to levy of penalty. When penalty is leviable under Section 11AC of Central Excise Act, 1944, the element of Section 11A should be brought to record to appreciate reason for penalty. This he submits relying on the judgment of Apex Court in the case of Raj....

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....an Spinning & Weaving Mills (supra) was not before the authorities below to appreciate the law relating to penalty and Section 11AC of Central Excise Act, 1944 read with Section 11A thereof. In view of the law laid down by the Apex Court calling for test of the facts itself to levy penalty through the process of finding of fact and that not being followed, factual finding is necessary. Therefore, ....