2011 (6) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llowing substantial questions of law for our consideration :- "(a)  Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in confirming order of the Commissioner (Appeals) on erroneous interpretation of Section 11AC of the Central Excise Act, 1944, can be attracted only in the event of proved mala fide of assessee? (b)    Whether the impugned order of the Tribunal is vitiated by non-consideration of conduct of the respondent which has proved act of indulging into contravention of provisions of the Central Excise Act and rules framed thereunder with intent to evade payment of duty making the respondent liable for imposition of penalty under Section 11AC of the Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were found to be forged and obtained in fraud. 7. The Commissioner (Appeals) after deliberating over the issue confirmed the demand of duty and interest and appropriation of an amount paid towards the same and set aside penalty imposed on respondent. 8. When the said order was challenged before CESTAT, the order of deletion of penalty was confirmed by the Tribunal vide its order dated 9-6-2010 and impugned order is under challenge before this Court. 9. What emerges from the record is that without payment of duty against CT2 Certificate and advance license produced by the customer during the period between May-2003 to June-2003, the respondent sold the goods in the open market resulting in evasion of duty. The Commiss....