2011 (7) TMI 337

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....of clandestine removal of processed man-made fabrics was made out against the respondents which resulted in determination and confirmation of duty demand amounting to Rs. 2,87,886/- under Section 11A (2) of the Central Excise Act, 1944, with interest and imposition of mandatory penalty equal to duty under Section 11AC of Central Excise Act, 1944 and penalty of Rs. 75,000/- under Rule 25 of Central....

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....enalty under Section 11AC has been imposed, which is mandatory, the question of imposition of penalty under Rule 25 of Central Excise Rules separately, does not arise. In any case, there cannot be any penalty in lieu of confiscation at all. On this ground also, penalty imposed by the original adjudicating authority cannot be sustained. As regards option given by the learned Commissioner, this is i....