TaxTMI 
TaxTMI 
2017 (11) TMI 218
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....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. Learned D.R. says that show-cause notice propos....
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.... 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 any of the reasons stated in proviso to section ....
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....ould 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 should be plain and simple without any evasion involv....
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....le. 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 circumstantial evidence existed to prove discrepancy by Reven....