2017 (11) TMI 1101

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....ved at against him. 2. This court while admitting the matter framed the following substantial questions of law: "i) Whether in the facts and circumstances of the case, learned Tribunal was right in law in allowing the appeal of revenue with regard to imposition of interest u/s 11AB of the Act, especially when it is an admitted fact that the liability to pay the disputed duty arose on 18.12.2000 i.e. prior to the day when provisions of Section 11AB were not in force in terms of Section 11AB (2) of the Central Excise Act, 1944? ii) Whether in the facts and circumstances of the case, and as per settled position of law, the learned Tribunal was right in law in imposing equivalent penalty u/s 11AC of the Act especially when ....

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....he commercial identity of the article known to the market." 4. It is contended that the findings of the Tribunal is contrary to record inasmuch as right from beginning the claim which has been made by the present appellant reads as under:- "7. The name and addresses and Reg. No. if any, of the person/undertaking the above manufacture/process/operation. ii) M/s India Internation Near Char Darwaja, Khander Ka Rasta, Gangapole Jaipur Description with Chapter Heading Nos. of the resultant goods after process. Further the goods after process are able to duty. Automobile Headlights and parts 8512.00 Dutiable for Home Consumption Under bond for Exports. 10. Whether the waste or scra0p, if any arising during the above manufactu....

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.... accounts of the same, which has been admitted by the appellants and accordingly penalty is also imposable under section 11AC of the Central Excise Act, 1944. Vide CB&CE Circular No. 354/118/96-TRU, dated 6.1.97, it has been clarified that the section 11AC ibid has the effect of imposition of a mandatory penalty which is equal to the amount of duty evaded and there is no discretion to the adjudicating authority to impose penalty less than or more than the amount of duty evaded. It is obligatory upon him to impose the mandatory penalty, once the adjudicating authority comes to the conclusion that the duty has been evaded and he determines the amount of duty so evaded. The Hon'ble Supreme Court in the cases of (I) Ranadey Micronutrients v. Co....