2008 (7) TMI 360

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....f penalty under Section 11AC of the Central Excise Act, 1944? (ii) Whether the Tribunal was justified in upsetting the findings as regards clandestine removal of excisable goods of the respondents with an intent to evade payment of Central Excise Duty without the same being challenged in the appeal of the revenue? (iii) Whether the Tribunal was justified in upholding the setting aside of the penalty on the partner under Section 11AC of the Act which is mandatory in nature on the ground that the amount of Central Excise duty having been deposited by the respondent before issuance of the show cause notice? 2. The case of the appellant is stated thus in the memorandum of appeal. "5. That the scrutiny of statutory records also revea....

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....espect of complete machine, they have mentioned both Basic Excise Duty and Special Excise Duty. The respondent cleared Air-conditions of various types as mentioned in the show cause considering the submissions advanced by the learned advocate for the petitioners, issue Notice returnable on 21st July, 2008. By way of ad interim relief, further proceedings pursuant to the First Information Report vide Palanpur City Police Station II C.R. No. 344 of 2007, are hereby stayed. Mr. Mukesh Patel, learned Additional Public Prosecutor waives service of notice on behalf of respondent No. 1 "State of Gujarat. However, they had paid only the Basic Excise Duty on Window/Room Air-conditioners Kits, Cooling Units of Split Air-conditioners by declaring them....