2017 (1) TMI 756

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....R. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department None, for the Respondent-assessee (s) A/71134-71135/2016-SM[BR] Per Mr. Anil Choudhary : The issues in both appeals are, whether under the facts and, circumstances, Commissioner (Appeals) have rightly retained penalty under Section 11 AC on the respondent-Company, and whether, he has rightly ....

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....oice could not be raised for the dispatch although, the goods were duly recorded in the RG-I register. As there was urgency for dispatch, the goods were dispatched without invoice, as due to absence of the authorised person, the invoice could not be raised. It was also urged that the Director, Mr. Sushil Kumar Goyal, does not come to the factory daily and only comes as and when required. The respo....

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.... Ld. Commissioner (Appeals), who vide the impugned Order-in-Appeal have been pleased to uphold the penalty imposed on the company, but he was pleased to delete the penalty on the Director. 4. Being aggrieved, the Revenue is in appeal against the dropping of penalty and against the Director, whereas, the respondent-company is in appeal against confirmation of penalty. It is seen that Revenue hav....

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....g the claim voluntarily paid the duty and interest payable thereon, for the delay in payment of duty, on the stipulated date, the question of the officer determining the duty payable would not arise. It is only in case duty is determined on the fact that the duty is evaded by reason of fraud, collusion or any willful misstatement or suppression of facts or contravention of any of the provisions of....