2010 (7) TMI 336

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....nbsp; Shri H.P.S. Ghuman, Advocate, for the Appellant. Shri Adarsh Jain, Advocate, for the Respondent. [Order per : Adarsh Kumar Goel, J.]. - This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short, "the Act") against the order dated 15-4-2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred t....

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.... by the Commissioner (Appeals) vide order dated 18-4-2007. On further appeal, the demand of duty of Rs. 80,493/- was upheld but penalty was set aside by the Tribunal with the following finding :- "I find that the credit was taken on the basis of documents. It is also noted that the amount involved Rs. 80,493/- which the appellants reversed on the spot on 20-12-2001 at the instance of the Centra....

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....C.) and Union of India v. Rajasthan Spinning & Weaving Mills, 2009 (238) E.L.T. 3 (S.C.). 5. We are unable to accept the submission. Law laid down in Dharamendra Textile as well as in Rajasthan Spinning & Weaving Mills is that mandatory penalty under Section 11AC of the Act was not applicable to every case of non-payment or short-payment of duty. Thus, even though the authorities may have ....