2017 (5) TMI 1016

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.... Ashok K. Arya : The appellant M/s Vaan Laboratories is in appeal against the Order-in-Appeal No. 227-229/2011 dated 19.8.2011 whereunder penalty of Rs. 20,85,915/- under Section 11AC of Central Excise Act, 1944 has been sustained. 2. The brief facts are that the appellant is a manufacturer of printing press washing chemicals falling under Chapter Heading 34022020 of Central Excise Tariff. T....

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....hat it is so the appellant cannot be given the benefit of 'non issue of show cause notice and non charging the penalty' as provided under sub clause 2(B) of the then Section 11A of Central Excise Act, 1944. 3. With above background, heard both the sides, represented by ld. Counsels, Shri Kumar Vikram for the appellant and Shri G.R. Singh for Revenue. 4. The ld. Counsel for the appellant inte....

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....duty be reasons of wilful mis-statement and suppression of facts. The Commissioner (Appeals) has held that there is an intent to evade by reasons of suppression of facts and wilful misstatement. 6. After perusal of the facts on record and submissions of both the sides, it appears that this is a clear case where appellant did not bother to pay duty of Central Excise all along though the same was....

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....lls - 2009 (238) ELT 3 (SC) has referred to Hon'ble Apex Court decision in the case of Union of India Vs. Dharmendra Textile Processors - 2008 (231) ELT 3 (SC) holding that if the provisions of Section 11AC are applicable the equivalent penalty is imposable. In the case of CCE, Visakhapatnam Vs. Mehta & Co.- 2011 (264) ELT 481 (SC), the Hon'ble Apex Court has observed that there could be some fact....