2009 (7) TMI 1101

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....de, Advocate, for the Respondent. ORDER This appeal is filed by the Revenue against the impugned order dropping the penalty under Section 11AC of the Central Excise Act, 1944. 2. Brief facts of the case are that the respondent is engaged in the manufacturing of Transmission Towers falling under Chapter Heading No. 7308.20 of the CETA, 1985. During the course of scrutiny of the records by ....

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....unt of penalty was imposed. Aggrieved by the same the respondent filed an appeal before the Commissioner (Appeals), who confirmed the duty but dropped the penalty. Aggrieved from the order of dropping the penalty, the revenue is in appeal before me. 4. Heard. 5. The learned JDR contended that the respondent has suppressed the material facts from the department and as per Section 11AC is liab....

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....totype towers without payment of duty and under job work challans was very much within the knowledge of the department and they were duly accounted for in the RGI register and were cleared therefrom by giving reference to the job work challan, which shows the bona fides of the respondent and the Commissioner (Appeals) has also held that there is no mala fide, suppression, mis-statement etc. in thi....