2010 (6) TMI 370

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Vaidya, JDR, for the Appellant.  [Order per : P.G. Chacko, Member (J)]. - In this appeal of the Revenue, the appellant wants the respondent to be penalised under Section 11AC of the Central Excise Act. The learned DR submits that the respondent as an SSI unit had crossed the prescribed maximum limit of exemption after 28-9-1996 and, therefore, the penal provisions of Section 11AC are lia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....department or followed the Central Excise procedure including filing of MODVAT declaration. 3. We have considered the grounds of the appeal and the cross-objections and have also considered the submissions of the learned JDR. The demand of duty as confirmed by the original authority and upheld by the first appellate authority is for the period 1995-96 and 1996-97. The relevant show-cause no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as enacted. It is this part of the appellate Commissioner's order which was reviewed. In the present appeal of the Revenue, the only ground raised by the appellant is that, as the offence was committed by the party during the year 1996-97, Section 11AC is applicable. In this connection, it has been averred that the assessee would have crossed the exemption limit of Rs. 30 lakhs in the month of Mar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a penalty under Section 11AC on the respondent has been made out by the Revenue. There is no prayer in this appeal of the Revenue for imposing a penalty on the respondent under Rule 173Q. In the circumstances, the Revenue's appeal cannot be allowed. 4. We have also considered the cross-objections filed by the respondent. Both the lower authorities have concurrently found that the assessee c....