TaxTMI 
TaxTMI 
2011 (3) TMI 491
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....nt. [Order per : Ashok Jindal, Member (J)]. - The assessee as well as the Revenue are in appeal against the impugned order wherein the Commissioner (Appeals) has reduced the penalty to Rs. 2 lakhs from Rs. 9,31,339/- (equal to duty). The Revenue is in appeal against the reduction of mandatory penalty under Section 11AC of the Central Excise Act, 1944 and the assessee is in appeal against i....
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....lready paid by the assessee under Section 11A(1), for demand of interest under Section 11AB and for imposition of penalty under Section 11AC and under Rule 27 of the Central Excise Rules, 2002. The adjudicating authority confirmed the demand and appropriated the same along with interest and also imposed penalty equal to duty. The said order was challenged by the assessee before the lower appellate....
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.... law laid down by the Hon'ble apex court in the case of Union of India v. Rajasthan Spinning & Weaving Mills - 2009 (238) E.L.T. 3 (SC). 4. None appeared on behalf of the assessee and a request for adjournment has been received. Same is taken on record. Therefore, we have heard the learned DR. After hearing the learned DR, we find that the appeal can be disposed of without hearing the assess....
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.... the duty has been evaded by way of fraud, collusion, willful mis-statement, suppression of facts or contravention of provisions of Act and Rules with intent to evade payment of duty. 6. As the assessee themselves have paid the duty and came forward to inform the department, the ingredients for imposing mandatory penalty under Section 11AC are absent as there is no fraud, collusion, willful ....