2011 (4) TMI 617

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..... Babu;   Commissioner of Central Excise and Customs, Surat has filed this appeal against the order of Commissioner (Appeal), Surat-1, in the case of M/s. Devi Darshan Processors. They are one of the four processors who issued ARE-1 against the merchant exporter M/s. Ansal Synthetics, who fraudulently obtained rebate. Being a case of fraudulent credit without receipt of grey fabrics, an am....

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....ction 11AC calls for payment of duty, interest and penalty of 25%, whereas the Section 35F deals with appeal procedure, particularly, requirement to deposit duty and penalty. The provisos to Section 11AC gives liberty for relief from payment of penalty, if availed the option within 30 days.   2. On going through the facts of the case, I find that the limited issue involved is whether it wa....