2015 (11) TMI 773

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....gam, Addl. Commissioner(AR) And Shri S. Teli, Deputy Commissioner(AR) ORDER Per : ARCHANA WADHWA Being aggrieved with the impugned order of Commissioner(Appeals) vide which he has set aside the penalty imposed on the assessee, Revenue has filed the present appeal. I have heard Shri A.K. Nigam, Addl. Commissioner(AR) and Shri S. Teli, Deputy Commissioner(AR) appearing for the Revenue and S....

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....was issued on 30/01/2008 proposing confirmation of duty along with interest and imposition of penalties. The said show-cause notice stand adjudicated by the original adjudicating authority. 3. The respondents filed an appeal before the Commissioner(Appeals) challenging the imposition of penalty upon them by submitting that the duty was paid by them on their own on 18/01/2007 along with interest....

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....were upheld. 5. Being aggrieved with the said order, Revenue has filed the present appeal. 6. The only ground of appeal by the Revenue is that the assessee has not denied the fact of exceeding the exemption limit and their liability to pay the duty. As such the demand is sustainable under Section 11A(1) of the Central Excise Act and imposition of equal penalty under Section 11AC is mandatory....

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....e, cannot be said to have not paid the said duty by way of any malafide intention. In fact in such a scenario, the provisions of Section 11(2) provide that no show-cause notice should be issued to the assessee. As such, I find no infirmity in the view of the Commissioner(Appeals). 8. The Hon'ble Chhattisgarh High Court in the case of Jaiswal Steel Processing Vs. CCE [2014 (306) ELT 149 (Chhatti....