2016 (2) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erintendent (AR) ORDER This appeal is directed against order-in-appeal No. YDB/201M.II/2010 dated 20.4.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-II, who upheld the order-in-original dated 30.12.2008. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of encapsulation machinery parts and accessories falling under Chapter Heading No. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 and the appeal filed before the Commissioner (Appeals) was also dismissed. Hence the present appeal. 3. The learned counsel for the appellant submitted that the perusal of the show cause notice shows that the consignment was cleared to the appellant's own unit No.II under valid invoice No.16 dated 8.6.2005. He further submitted that due to ignorance, their excise clerk did not avail the cenva....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in support of his submission that no penalty can be imposed in such circumstances as there is no fraud, wilful misstatement or suppression of fact as is required under Section 11AC for imposing penalty. (i) Rashtriya Ispat Nigam Ltd. vs. CCE reported in 2003 (161) ELT 285 (T); (ii) CCE vs. Machino Montell (I) Ltd. reported in 2004 (168) ELT 466 (LB); (iii) CCE vs. Vasava....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st on being pointed out by the audit officer of the respondent vide entry in PLA dated 27.11.2007. Now the question which arises is whether the appellant is liable for penalty under Section 11AC or not. To this, the appellant has relied upon number of judgments cited above. A perusal of these judgments clearly shows that when there is no intention to evade payment of duty on account of fraud, wilf....