2009 (12) TMI 836

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....rwal, JCDR, for the Respondent. ORDER Heard both sides. 2. Appellant filed this Appeal against the imposition of penalty under 11 AC of the Central Excise Act read with Rule 25 of Central Excise Rules as the Committee on Disputes allowed the Appellant to pursue the Appeal in respect of penalty only. The case of the Appellant is that they had paid excess duty for the month of March and Apr....

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....of suppression of facts or fraud with intent to evade payment of duty which is essential under 11AC of Central Excise Act. The Appellant relied upon the decision of Honb'le Supreme Court in the case of UOI v. Rajasthan Spinning & Weaving Mills - 2009 (238) E.L.T. 3 (S.C.). 4. The contention of Revenue is that Appellants are not entitled for taking suo motu credit of excess duty paid. The Revenu....

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.... As per the provisions of Section 11AC of Central Excise Act where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or for any willful misstatement or suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty the person who is liable to pay d....