2013 (8) TMI 310

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.... Mr. M.S. Negi, DR For the Respondent: Mr. Alok Arora, Advocate JUDGEMENT Per Sahab Singh: This is an appeal filed by the Revenue against order in appeal No. 198/MRT-I/10 dated 30.8.10 passed by Commissioner (Appeals) of Customs and Central Excise, Meerut. 2. Brief facts of the case are that M/s. Amrit Varsha Ispat (P) Ltd. (hereinafter referred to as respondents) are engaged in the....

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....opriated the amount already deposited and also imposed penalty of Rs.1,13,222/- under Rule 25 read with Section 11AC of the Central Excise Act. The respondents filed an appeal against order-In-Original before Commissioner (Appeals) who vide their impugned order had reduced the penalty from Rs.1,13,222/- to Rs.25,000/-. Revenue has challenged this impugned order in this appeal. 3. Learned DR app....

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....n the show cause notice and discussed by the original authority in order-in-original. Under Section 11 AC penalties are imposable if there are ingredients of suppression, willful mis-statement or suppression of facts on the part of the assessee. In the present case, after visit of the Central Excise officers, the respondents paid the duty on the very next day. In such a scenario, there is no case ....