COMMISSIONER OF CENTRAL EXCISE Vs. SHREE WARANA AGRICULTURAL GOODS PROCESSING CO-OPERATIVE SOCIETY LTD.

JUDGEMENT

(1.) REVENUE have filed this appeal against the order wherein mandatory penalty under Section 11AC has been dropped against the respondent.

(2.) THE facts of the case are that the respondent, a 100% EOU had cleared scrapped Aseptic Bags procured under procurement Certificates without payment of duty. These bags were sold in DTA without payment of excise duty the same was admitted by the respondent during the course of investigation. They have paid the duty, interest before issuance of the show cause notice. In adjudication order, the penalty of Rs. 19,600/ - was confirmed against the respondent under Section 11AC of the Central Excise Act, 1944. On appeal the Commissioner (Appeals) dropped the penalty. Aggrieved from the same, Revenue is before me.

(3.) HEARD the learned SDR.