2017 (2) TMI 1029

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry The issue in this appeal is, whether the Learned Commissioner(Appeals) have rightly deleted the penalty imposed under Section 11 AC of the Act. 2. The admitted facts are that the Department detected that the assessee (respondent herein), a declarant unit, were availing SSI exemption in respect of their own goods and simultaneously were manufacturing and clearing branded goods of another perso....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Machino Montell India Ltd. 2006(202)ELT 398 overruled the decision of the Larger Bench of the Tribunal in the case of CCE Vs. Machino Montell India Ltd. on the same issue. The case was remanded back to the Ld. Commissioner (Appeals) with the directions to decide the matter afresh in the light of the decision of the Hon ble Punjab and Haryana High Court in Machino Montell. 3. The Ld. Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly removal established, provided that duty has been paid before the issue of show-cause-notice. 4. Aggrieved by the Order, Revenue is in appeal before this Tribunal on the ground that had the irregularity not been detected by the Department, the assessee would have happily continued to evade payment of Excise duty and misused the benefit of the SSI exemption. The learned AR for Revenue have relie....