2015 (10) TMI 1655

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. ORDER The appellant is in appeal against the impugned order wherein the penalty under Section 11AC of Act imposed on the appellant. 2. The brief facts of the case are that the appellant is engaged in the manufacture of forged, rolls, gears, shafts and cranks. They procured one purchase order from M/s. Mid India Power & Steel Ltd. for supply of these goods against EPCG lice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the appellant for appropriation of duty along with interest already paid and for imposition of penalty under Section 11AC of the Act. The adjudicating authority considering the facts that on pointing out by the department, the appellant has paid duty along with interest. Therefore, as per provisions of Section 11A(2B) of Central Excise Act, 1944 read with Board's Circular No. 137/167/2006-CX-04....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se circumstances, when they have paid duty along with interest on pointing out by the department, show cause notice was not required to be issued. Consequently, the penalty is not imposable on the appellant. 5. On the other hand, learned AR opposes the contention of the learned Counsel for the appellant that the appellant are clearing the goods by claiming exemption but they have not disclos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owing clearance against EPCG licence. But it is admitted fact that the appellant has not disclosed that under which notification they are claiming exemption and were not paying duty. As the appellant is filing ER-1 return regularly showing clearance against EPCG licence and not disclosed that under which notification number they are claiming exemption, burden of proof cast on the Revenue to ask th....