2011 (3) TMI 982

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....eing disposed off by a common order as the issue is identical.   2. The facts of the case, in brief, are that the appellants defaulted in monthly payment of duty for the month of September 07 and November 07 beyond thirty days and cleared the goods without payment of duty from the current account during the period beyond thirty days of default period to the actual date of payment of defaul....

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....e the confiscation of the goods. However he upheld the imposition of penalty upon the appellant. Hence the present appeal.   4. The appellant is only contesting the quantum of penalty. Learned advocate Shri M. Dave appearing for the appellant submits that the issue is no more res-integra and stands settled by the precedent decisions of the Tribunal wherein it was held that for default in p....

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....md.). 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 short levy of duty on account of any fraud, suppression or misstatement with an intent to evade payment of duty. ....