2011 (3) TMI 945

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....llant, I dispense with the condition of pre-deposit of penalty of Rs.1 lakh and proceed to decide the appeal itself.   2. The facts of the case, in brief, are that the appellants defaulted in monthly payment of duty for the month of Oct 07 and June 08 beyond thirty days and cleared the goods without payment of duty from the current account during the period beyond thirty days of default peri....

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....authority allowed restoration of the credit of duty paid earlier from the cenvat account. He also set aside the confiscation of the goods. However he upheld the imposition of penalty of Rs.1 lakh upon the appellant. Hence the present appeal.   4. The appellant is only contesting the quantum of penalty. Learned advocate Shri M.A. Patel appearing for the appellant submits that the issue is no ....

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....ns of the Tribunal in the case of M/s. Saurashtra Cement Ltd. Vs. CCE Rajkot reported in 2008 (225) ELT 395 (Tri. Ahmd.). For better appreciation, relevant paragraph from the said order is reproduced below:   2.?After hearing both the sides I find that penalty stands imposed upon the appellant in the Provisions of Section 11AC. However, I find that this is not a case relating to long levy or....