2018 (2) TMI 895

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.... Per: Ashok Jindal Revenue is in appeal against impugned order wherein learned Commissioner has dropped the penalty imposed on the respondent under Section 11 A(1) of the Central Excise Act, 1944. 2. Brief facts of the case are that the respondent is engaged in manufacture of various excisable goods falling under Chapter No.84 of the first schedule to the CETA, 1985 which they send to the jo....

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....ion 11AC of Central Excise Act, 1944. 3. On appeal of Commissioner (Appeals) has dropped the proceeding initiated against the respondent. Against the impugned order Revenue is before me. 4. Learned A.R. submits that as the respondent was required to pay duty as per CAS-4 at the time of clearance of the goods to the jobworker and admittedly they have not paid duty as per CAS-4. Therefore pena....

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....d goods after processing have been returned back to the respondent and the same has been cleared by respondent on payment of excise duty. It is true that the respondent has not paid duty at the time of clearances of intermediary goods, which resulted that they paid short duty. But when they have been pointed out by audit party, they paid duty along with interest therefore, malafide intention is mi....