2011 (2) TMI 905

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....is is an appeal against the order of the Commissioner (Appeals) No.3/2010 dt. 22.3.2010. 2. The finding against the appellant is that when they were about to cross the exemption limit available under Notification No.8/03-CE dt. 1.3.03, the appellant used invoices of another firm to clear excisable goods manufactured by them. The officers visited the factory premises on 1.2.2007. An amount of....

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....d the duty payable need to have been paid by 15.2.2007 and the major portion of the duty stands paid on 5.2.2007. Therefore, the finding of the original authority that it was merely a case of delay in registration should have been accepted. In the alternative, he also submits that they should be extended option to pay the concessional penalty in terms of proviso to Section 11AC in the light of dec....

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.... same work force. The finding of the Commissioner (Appeals) that it was a device to evade revenue is reasonable. Merely because the appellant paid duty before issue of show cause notice, penalty under Section 11AC cannot be waived. It is to be noticed that the appellants have not contested the demand of duty before the original authority. Another submission was made that the partners were also imp....