2010 (9) TMI 1039

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri S.S. Katiya, SDR, for the Respondent. ORDER Heard both sides. 2. The appeal filed by the present appellant is against the impugned order whereby the penalty imposed under Section 11AC of the Act was upheld by the Commissioner (Appeals). Brief facts of the case are that the appellants are engaged in the manufacture of various motor vehicle parts and availed cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. 4. I find that the Hon'ble Supreme Court in the case of Union of India v. Rajasthan Spinning & Weaving Mills - 2009 (238) E.L.T. 3 (S.C.) held that mandatory penalty under Section 11AC of the Act is not applicable in every case of non-payment or short-payment of duty. Conditions mentioned in Section 11AC should exist for penalty thereunder. As per the provisions of Section 11AC, where a....