2001 (2) TMI 472

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....R, for the Respondent. [Order]. -  In this appeal filed by M/s. Hawkins Cookers Ltd., the issue involved is whether penalty is imposable when the excisable goods are cleared under invoices but without debiting the PLA. The appellants have also challenged the quantum of redemption fine fixed by the Adjudicating Authority for redeeming the goods ordered to be confiscated. 2. Shri ....

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....osting in the appropriate register was at a slower pace and being alone on that particular day this clerical error of not actually debiting PLA took place; that further, two out of three persons concerned from the despatch Department were absent; that there was sufficient balance in their PLA; that no penalty is imposable under Section 11AC of the Central Excise Act as there was no mala fide inten....

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....ection 11AC is imposable in the present matter. The imposition of penalty under Section 11AC is stipulated in circumstances where the duty has not been paid on account of fraud, collusion or wilful mis-statement, etc. Since in the present matter the goods were cleared under the invoice on which the PLA debit entry No. was also mentioned and the fact that the officers had visited the factory premis....