2012 (4) TMI 533

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.... None, for the Respondent. ORDER Heard the learned AR as none appeared on behalf of the respondent. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner of Central Excise whereby a demand of Rs. 29,17,879/- is confirmed by invoking the extended period of limitation and penalty under Section 11AC of the Central Excise Act is also imposed. The Commissione....

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....,69,790 i.e. Rs. 3,42,447/-) is imposed under provisions of Section 11AC of Central Excise Act, 1944 which should be paid henceforth. (iv) Penalty of Rs. 50,000/- only is imposed under Rule 173Q, 9(2), 52A and 226 of the erstwhile Central Excise Rules, 1944 read with Section 38A of the Central Excise Act, 1944 by taking a lenient view as the defaulter is a State Government Department." 3. Th....

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.... the Central Excise Act provide the equal amount of penalty in case the demand is confirmed by invoking the reasons of fraud or wilful mis-statement. The provisions of Section 11AC also provide that in case the duty determined along with interest is paid within 30 days of the date of communication of the order, an amount of penalty liable to be paid by such persons shall be 25% of the duty so dete....