2013 (12) TMI 1391

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.... Shri R.K. Chakraborty, SDR, for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the impugned order whereby penalty under Section 11AC under Central Excise was imposed by the Commissioner (Appeals) on the appeal filed by the Revenue. Brief facts of the case are that the appellants are manufacturing the goods vegetable oil which was exempted from payme....

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....ment of duty by adopting any of the means mentioned in the Section. The adjudicating authority in the impugned order gave a finding that there was no intention to evade payment of duty as the assessee extended all possible help to finalise the issue. The appellants supplied the computerized ledger and paid the amount at the spot along with interest. The adjudicating authority also held that the cl....