2004 (1) TMI 525

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....e Appellant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Dr. Devi Pal, Ld. Sr. Counsel appearing for the appellant does not challenge the confirmation of duty amount of Rs. 1,41,08,054.00 but submits that imposition of personal penalty of identical amount upon the appellant under the provisions of Section 11AC of Central Excise Act, 1944 wa....

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....hat M/s. Indian Oil Corpn. is an old assessees and merely because the station was new, it cannot be said that there was lack of awareness on the part of M/s. Indian Oil Corpn. so as to clear the goods without payment of duty. He also submits that during the long period from October, 1999 to June, 2000, the appellants indulged in clearance of their final product without payment of duty and it was o....