2018 (8) TMI 1333

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....hri Vishal Agarwal, Advocate for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in- Appeal No. AT/206 & 207/RGD/2007 dated 30.4.2007 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The short issue involved in the present appeal is whether penalty under Section 11AC of the Central Excise Act, 1944 is imposable on the responde....

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....the imposition of penalty under Rule 25 of Central Excise Rules, 2002 and Rule 13(2) of CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 has been correctly confirmed by the adjudicating authority. 4. Learned Advocate for the respondent submits that the appellant purchased the inputs namely, Iron Ore Pallets from M/s KIOCL, M/s Madovi pallets & M/s Namundi Iron Or....

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....oices pertaining to the quantity cleared as such earlier. It is his contention that learned Commissioner (Appeals) directed for payment of interest and have dropped the penalty as there was no mala fide intention. It is his contention that present appeal relates to imposition of penalty under Section 11AC of the Central Excise Act, which is not imposable. 5. Heard both sides and perused the rec....