2017 (4) TMI 555

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....te for the Appellants Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The fact of the case is that appellant is engaged in the manufacture of Silicon Diodes, Thyristors, SCR/Diode modules, Rectifier stack and silicon rectifier apparatus falling under chapter sub-heading 8541.00 and 8504.00 of the Central Excise Tariff Act, 1985. Appellant in their classific....

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....inal, appellant filed an appeal Before the Commissioner(Appeals) which came to be rejected, therefore the appellant is before us. 2. Shri. Vinay Sejpal, Ld. Counsel for the appellant fairly concede that demand was correctly made as the goods used for captive consumption in the manufacture of exempted goods which was cleared under Notification No.10/97. However, his only prayer is to waive the p....

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....exemption notification No.10/97-CE. He submits that appellant is not seeking any relief of duty demand, he prays that as there was no suppression of facts, they only request for setting aside the penalties. 3. Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that since demand is for extended perio....

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....osing penalty under Section 11AC. Penalty under Section 11AC can only be imposed when it is established that there is suppression of facts on the part of the appellant. Since there is no malafide proved, personal penalty on Shri. Hariharan is also not tanable. As per our above discussion, we are of the considered view THAT penalty under Section 11AC imposed on the appellant and penalty of Rs. 10,0....