2009 (7) TMI 1048

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....nt. ORDER Heard both sides. 2. The appellants filed this appeal against the impugned Order whereby the penalty of equal amount of the confirmed demand was imposed under Section 11AC of the Central Excise Act, 1944. The appellants submitted that they cleared the goods to Ship Builders by availing the benefit of Notification No. 64/95-C.E., dated 16-3-1995 and the same has been reflected in....

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....ty. The appellants had not suppressed any fact with intent to evade payment of duty as the appellants were reflecting the clearance in their relevant RT-12 Returns by claiming the benefit of the Notification, hence the penalty under Section 11AC is not sustainable. The appellants also relied upon the decision of the Tribunal in their own case whereby the Tribunal, vide Final Order No. S-31/A-28/KO....