2017 (7) TMI 842

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.... the Respondent ORDER [Order Per : M. V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. 109/2012 (H-I) CE dated 28.09.2012. 2. The appeal in this case is only regarding the penalties imposed under Provisions of Section 11 AC of the Central Excise Act, 1944 and upheld by the First Appellate Authority. 3. Ld. Counsel after giving the brief out line of the issue invo....

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.... thereof for the period 2007-08, 2008-2009. It is the submission that they contested imposition of penalty under Section 11AC on the ground that there was no intention, there was bonofide mistake of not including the value of ready mix concrete in their turnover for availing correct turnover. He would rely upon the decision of the Apex Court in the case of Rajasthan Spinning & Weaving Mills Ltd., ....

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....e appellant to the Department. In my view, the findings of the First Appellate Authority in Paragraph No.12 needs to be reproduced with which I concur. The same is reproduced: However, with regard to the penalty imposed under Section 11AC, I find that there is no force in the contention of the appellants. It is on record that the appellants had been availing the benefit of SSI exemption under N....

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....ad revealed the details of the same to the department any time before it was detected by the officers of the department. I therefore, find that the non-payment in the instant case was by reason of suppression of relevant facts and intention to evade payment of duty besides contravention of relevant provisions of the law. Hence, I hold that the appellants were liable for penalty under Section 11AC ....