COMMISSIONER OF C. EX. Vs. SANGRUR AGRO LTD.

JUDGEMENT

(1.) THE Revenue filed this appeal against the Order -in -Appeal passed by the Commissioner whereby penalty under Section 11AC of Central Excise Act is set aside on the ground that the provisions of Section 11A is applicable to recovery to duty of excise whereas the issue in the present case is of payment of amount equal to 8% of the value of exempted goods as provided under Rule 6(3)(b) of Cenvat Credit Rules. As the provisions of Section 11AC of Central Excise Act are applicable only in respect of short payment of duty whereas the payment under Rule 6(3)(b) of Cenvat Credit Rules is not duty but an amount, therefore, we find no merit in the appeal. The appeal is dismissed. The stay petition is also dismissed.