2015 (2) TMI 1096

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S Monnappa, Adv ORDER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the penalty imposed upon the respondents, Revenue has filed the present appeal. 2. It is seen that the respondent is engaged in the manufacture of sponge iron and was clearing the same on payment of Central Excise duty. However in respect of clearances m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of any penalty. 5. The Revenue's contention is that once the duty was short paid, appellant became liable to imposition of penalty and as such the law declared by the Hon'ble Supreme Court in the case of UOI Vs. Dharmendra Textile Processors - 2008-TIOL-192-SC-CX-LB laying down that there is no discretion available under Section 11AC, would apply. 6. After appreciating the contenti....