COMMISSIONER, CENTRAL EXCISE Vs. BARNALA STEEL INDUSTRIES LTD.

JUDGEMENT

(1.) Shri Surendra Shah, SDR present for the Department. None present for the assessee.

(2.) Since common question of law and facts arise in both these appeals, they were heard together and are being disposed of by this common order.

(3.) It is the case of the Department that considering the provisions of law comprised under the Rule 96ZP of the Central Excise Rules 1944, the appellate authority had no discretion in the matter of imposition of penalty and, therefore, could not have interfered with the order passed by the lower authority imposing the penalty equivalent to the amount of duty payable by the party. On the other hand, it is the case of the assessee that since the assessee had paid the entire duty amount, though late but prior to issuance of show -cause -notice, there was no justification for imposition of penalty, as the assessee did not disclose any intention to evade payment of duty.