2009 (4) TMI 107

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....y the Revenue against Commissioner (Appeals) order dated 23-3-07 by which the Commissioner (Appeals) while upholding the duty against the Respondent, set aside the order of penalty imposed on them under Section 11AC of the Central Excise Act. The Appellant are a manufacturer of M.S. Strips and CRF Sections. Their factory was visited by the Jurisdictional Central Excise Officers on 9-9-05, in cours....

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....spondent under Section 11AC on the ground that entire duty has been paid by the Respondent even prior to the issue of show cause notice. In this regard, the Commissioner (Appeals) relied upon- (a) Tribunal's judgment in the case of Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri.-LB), (b) Tribunal's judgment in the case of Rashtriya Ispat Nigam Ltd. v. CCE - 2003 (161) E.L.T. 285 (T), the ....

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....sized that in this case, the Respondent had clearly admitted that the goods found short had been removed without payment of duty and thus admittedly, this is a case of clandestine removal, therefore, the Section 11AC would be attracted and just because the duty had been paid prior to the issue of show cause notice, the penalty under Section 11AC cannot be waived. 3. I have carefully considered th....