TaxTMI 
TaxTMI 
2013 (9) TMI 903
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.... We have heard Sri R.C. Shukla, for the appellant. No one appears for the respondent. 2. The appellant-Central Excise Department has filed this appeal against the order of the Commissioner (Appeals), Customs & Central Excise, Meerut dated 28-1-2004, and the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 23-2-2005 [2005 (192) E.L.T. 645 (Tri.-Del.)] by which the pen....
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....he Central Excise Rules, 1944? (ii) Whether lesser penalty other than mandatory penalty equal to the amount of duty provided under Rule 96ZP(3) of the aforesaid Rules can be imposed by the Tribunal?" 5. Sri R.C. Shukla, relied on a judgment of this Court in Commissioner of Customs & Central Excise v. M/s. Majestic Auto Ltd. (Central Excise Appeal No. 142 of 2004, decided on 6-7-2012) [2013 ....
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....It paid only Rs. 36,273/-. A demand notice was issued for payment of Rs. 2,14,502/- being short paid duty amount, which was confirmed by the Adjudicating Authority, and also imposed a penalty of Rs. 2,14,502/-. 8. The Appellate Authority found that it was a determination of duty under Section 3A of the Central Excise Act, 1944, on the basis of annual capacity of production. The unit of the assess....
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....or these two months was only of Rs. 35,377/-. The Tribunal found that 'non-payment of differential duty was not deliberate. It was on account of closure of their unit permanently.' The Tribunal partly allowed the appeal of the assessee, and dismissed the appeal of the Revenue. 10. In case, a manufacturer does not produce non-alloyed hot re-rolled steel during any continuous period of not less tha....