2010 (1) TMI 1003

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....or the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the adjudication order whereby penalty under Section 11AC of Central Excise Act was waived. Commissioner of Central Excise after going into the facts on record held that the appellant suppressed the material fact with intent to evade payment....

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....were manually prepared on 8-7-2004 whereas the computer generated invoices show the date as 9-7-2004. The contention of appellant is that in fact there is no computer generated invoices numbering 5103, 5104 and 5105 dated 9-7-2004. The contention is that from the records it was found that the goods were actually cleared on 9-7-2004 whereas the date of invoices were shown to be 8-7-2004. The conten....

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....Central Excise Act. 5. I find that the appellant raised the legal issue that for imposing penalty under Section 11AC of the Act, there should be a determination of duty under sub-section (2) of Section 11A of the Central Excise Act. This issue was not raised before lower authority. Being a legal issue, it can be raised at the appellate stage. Further, I find that the Commissioner (Appeals) in t....