2010 (8) TMI 306

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....ran, SC for C.E., for the Appellant. [Judgment per : V.V.S. Rao, J.] - This appeal under Section 35G of the Central Excise Act, 1944 (the Act), is preferred by the Revenue against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Branch at Bangalore, in Service Tax Appeal No. 422 of 2008, dated 18-12-2009 [2010 (256) E.L.T. 122 (Tribunal)]. 2.The re....

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.... duty of Rs. 96,765/-. The respondent immediately paid the differential duty for the period from 1-8-1996 to 18-11-1998. Thereafter, proceedings for imposing penalty and interest under Sections 11AB and 11AC of the Act were initiated. The Assistant Commissioner, Central Excise, Vijayawada Division, issued a show cause notice on 13-3-2003 and, having regard to the fact that the payment was voluntar....

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....al from the factory, the demand was raised. According to him, there is misrepresentation on the part of the assessee. Section 11AC of the Act excluding the provisos reads as under. - 11AC. Penalty for short-levy or non-levy of duty in certain cases. - Where any duty of excise has not been levied or paid or has been short-levied or short-levied or short-paid or erroneously refunded by reasons....