2015 (11) TMI 773

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....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 Shri Girish K, Chartered Accountant appeari....

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....ion 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. In such a scenario, there was no legal liabi....

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....rder, 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. 7. I find that in the ground of appeal, Revenue h....

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....y 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 (Chhattisgarh)] has set aside the penalty imposed under Section ....