2009 (5) TMI 942

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....nt JUDGEMENT Per : Shri. Ashok Jindal, Member (Judicial) This appeal is filed by the Revenue against the order-in-appeal No. RKR(172)33/07 dated 31.08.2007 passed by the Commissioner of Central Excise on the issue of imposition of penalty under Section 11AC of the Central Excise Act, 1944. 2. Brief facts of the case is that M/s. Medicore Labs Pvt. Ltd. are engaged in the manufacture of....

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....EX/2006 dt. 02.01.2006 was issued. The Joint Commissioner of Customs and Central Excise, Aurangabad vide order-in-original No. 38/CEX/JC/2006 dated 31.10.2006 has - (i) Confirmed the demand and recovery of Central Excise duty amounting to Rs. 12,81,246/- under Section 11A(1) of Central Excise Act, 1944. (ii) Imposed penalty under Section 11AC on the Noticee of Rs. 12,81,246/- rea....

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.... period 2002-03 & 2003-04 would not be legal & valid. However, demand is valid for the year 2005. Therefore, duty confirmation upto amount Rs. 1.02 lakh is upheld and the extent of penalty is fixed at Rs. 50,000/- only. 4. Heard ld. SDR and perused the records. 5. The respondent also filed Cross Objection stating that there was no suppression of facts brought on record on the part of respond....

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....d unambiguous. The language employed in the stature is determinative factor of legislative intent. 8. In Union Budget of 1996  97, Section 11AC of the Central Excise Act, 1944 was introduced which has made the position clear that there is no scope for any discretion. The provision stating that the levy of penalty is mandatory penalty. 9. I am in agreement with the contention of the ld. ....