2013 (10) TMI 1351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne, for the Respondent. ORDER Raising the following question of law, the Revenue is on appeal before this Court as against the order dated 18-1-2008 passed in Final Order No. 38/2008 by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench. "Whether on facts and in the circumstances of the case, the 2nd respondent was right in law in refraining from imposing equal penalty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he notice also proposed to levy penalty under Section 11AC of the Central Excise Act. In the reply filed, the assessee pointed out that they were under the bona fide impression that as a SSI unit they were eligible for exemption for local clearances up to Rs. 1 crore and as per the Notification No. 8/01 as amended, they learnt subsequently, that if they use others brand name whether registered or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ricted the penalty to Rs. 30,072/- and thereby partly allowed the assessee's appeal. 4. Aggrieved by this the Revenue went on appeal before the Customs, Excise and Service Tax Appellate Tribunal, contending that when the assessee had paid duty only on the detection by the Revenue, the order granting relief to the assessee was not sustainable. The Tribunal pointed out to the finding of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;Learned Standing Counsel appearing for the Revenue submitted that as the assessee had not paid the duty on the clearance of the goods, penalty was attracted. 7. We do not agree with the said submission made by the Revenue as under Section 11AC of the Central Excise Act, levy of penalty is imposed for the contravention of various statutory provisions involved in the clearances without pay....