2016 (9) TMI 1100

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.... and Ms.R.Hemalatha For the Respondents : Mr.G.Vijayabalan, for R-1 ORDER Heard Thiru.Rabu Manohar Ms.R.Hemalatha, learned counsel for the petitioner and Thiru.G.Vijayabalan for the 1st respondent. 2. This Writ Petition has been filed by the Commissioner of Central Excise, challenging the order passed by the second respondent viz., Customs and Central Excise, Settlement Commission. ....

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.... Section 11A(1) of the CEA, and proposal to impose penalty under Section 11AC of the Central Excise Act and Rule 173Q of CERA, 1944. 5. The contention raised by the first respondent was that the tooling agreement with M/s.Ford India was concluded and signed only on 13.7.2000. On being pointed out, they remitted the entire amount, by debiting RG23A Part II on 14.7.2000 and 20.7.2000 and they sta....

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....ason why they could not pay the duty earlier. Furthermore, the Settlement Commission noted that there are no other mala fides. Thus, on facts, the Settlement Commission has taken a decision on the first respondent's application, wherein the first respondent has accepted the entire duty liability and also noted the fact that after the first respondent agreed for the appropriation, only after a ....