2016 (10) TMI 790

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....(A.R) for respondent ORDER This appeal is directed against the Order-in-Appeal No. PKS/314/BEL/2010 dated 22.09.2010 passed by the Commissioner of Central Excise,(Appeals) Mumbai-III. 2.  The fact of the case is that the appellant is engaged in the manufacture of Readymade Garments falling under Chapter 62 of Central Excise Tariff Act, 1985.  The appellant was availing the facil....

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....the said adjudication order the appellant preferred an appeal before the Commissioner (Appeals), who rejected the appeal. Being aggrieved by the Commissioner (Appeal)'s order, the appellant filed appeal before this Tribunal, wherein Tribunal vide Order No. A/1569/C-IV/SMB/2007 dt. 18.10.2007 remanded the matter to the Commissioner (Appeals) to consider the issue on penalties afresh.  The Ld. ....

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....ubmits that the appellant by not filing the monthly return clearly suppressed the fact. Therefore, penalty under Section 11AC was correctly imposed. 5.  On careful consideration of the submissions made by both the sides.  I find that the short payment of duty has been taken place in December 2003 and the due date for filing the return for December 2003 is in January 2004. The show cau....