2011 (7) TMI 598

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..../Ldh/2009 dated 31.13.09 passed by the Commissioner of Central Excise, (Appeals), Chandigarh. 2. The brief facts of the case are that during the search of the premises M/s.Ranbir Steel Industries, Ludhiana by the officers of DGCEI, certain kuccha records/slips were recovered which were resumed vide panchnama dated 18.1.2007. On examination of these slips and record, it was found that the steel ....

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....under Section 11AC ibid. The appellants preferred the appeal before the Commissioner (Appeals) and sought benefit of reduced penalty under proviso 1 of Section 11AC ibid but the Commissioner (Appeals) did not accept their submission for reduction of penalty under first proviso to Section 11AC ibid on the ground that the interest under Section 1AC had not been paid within the stipulated time. It is....

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....s not disputed by the appellants. The Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills Ltd. vs. CCE reported in 2009 (20) STT 483 (SC) has held that if the elements of Section 11AC are present, the penalty under this section would be attracted even if the duty had been paid prior to issue of show cause notice. In such situation, in whch the penalty under section 11AC can be ....