2017 (11) TMI 218

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....r, Consultant, for appellant Shri N.N. Prabhudesai, Supdt. (AR), for respondent ORDER Per: D.N. Panda Submission of the appellant is that as per sub-section (5) of section 11A of the Central Excise Act, 1944, before service of show-cause notice, when an assessee pays duty along with penalty to the extent of 25% of duty, it should not suffer penalty equal to the amount of duty. 2. Le....

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....hat Hon'ble High Court of Madras in the case of Alagappa Cements Pvt. Ltd. - 2010 (260) ELT 511 (Mad.) has held that deliberate evasion shall not get any immunity or concession in law when a case attracts proviso to Section 11A of the Central Excise Act, 1944. 4. Section 11AC of the Act has made provision to impose penalty equal to the amount of duty where duty evasion is made intentionally for....

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....o the inference of clandestine removal. Appellant could not come out with clean hands to controvert such inference. No material could be placed by it to satisfy Revenue that appropriate quantity of finished goods were manufactured using corresponding quantity of imported goods and desired quantity of output generated were cleared on payment of duty. 6. A case for grant of concession in penalty ....

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....at is a case of evasion, for which penalty is imposable. 7. The decision relied on by appellant in the case of SISCO Industries Ltd. - 2013 (297) ELT 457 (Tri. - Del) is a case of adjudication where there was no objective criteria followed to determine the shortage of goods alleged by investigation for which that was unsustained. In that case, Tribunal noticed that there was not even any circum....