2012 (1) TMI 30

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....lant   M.M.KUMAR, J.   1. The Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') vide impugned order dated 5.1.2011 (A.6) has merely granted statutory right to the assessee namely M/s Beas Scientific Dyers to deposit the amount of penalty under Section 11 AC of the Central Excise Act, 1944 (for brevity 'the Act'). According to the principal claus....

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....ting to Rs. 278135/- on M/s Beas Scientific Dyers, New Shakti Nagar, Ludhiana. 3. I also impose a penalty amounting to Rs. 100000/- (Rupees one lac only) on Sh. Ashok Kumar, Partner, M/s Beas Scientific Dyers, New Shakti Nagar, Ludhiana. Sd/-   Assistant Commissioner"   2. A perusal of the aforesaid order would show that the assesseerespondent would have no option except to comply wi....