2018 (6) TMI 979

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....his appeal was filed by M/s Purti Power & Sugar Ltd only for waiver of penalty imposed under Section 11AC. 2. The fact of the case is that the appellant were manufacturing and clearing coal ash which was generated during the process of production of electricity which is classifiable under Chapter 26 of Central Excise Tariff Act, 1985 and attracts duty of 1/2%under Notification 1/2013-CE subject....

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....'ble Supreme Court in the case of Union of India v. Dharmendra Textile Processors [2008 (231) ELT 3 (SC) penalty imposed under Section 11AC cannot be reduced. Therefore, appellant is before us. 3. None appeared on behalf of appellant and Shri S J Sahu, Learned Authorised Representative appearing on behalf Revenue reiterates the findings of the impugned order. 4. I have carefully considered t....

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....d and paid the same on pointing out. Therefore the confirmation of duty and payment thereof stand maintained. In the facts, as discussed above, there is no suppression on the part of the appellant. The ingredients for imposing penalty under Section 11AC was wrongly invoked. As regard the judgment of the Hon'ble Supreme Court in the case of Dharmendra Textile Processors' it deals with the a situati....