2011 (4) TMI 1107

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....: B.S.V. Murthy: M/s. Shree Chemical Industries (respondent) was availing the benefit of small-scale industries exemption Notification and on the ground that the respondent had exceeded the exemption limit and also not declared the value and did not obtain registration, duty demand of Rs. 84,286/- was confirmed. On the ground that the respondent had paid the duty before the issue of show-cause....

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....n is upheld, penalty under Section 11AC of Central Excise Act, 1944 is mandatory.Therefore, the appeal filed by the Revenue has to be allowed since this is precisely the ground which has been made by the Revenue, in view of the decision of the Hon'ble Supreme Court in the case of Union of India & Ors. Vs. Dharmendra Textile Processors & Ors. 2008 (231) ELT 3 (SC).  3. However, we find tha....