VIJAY SOOD Vs. CENTRAL UNIVERSITY OF HIMACHAL PRADESH

JUDGEMENT

(1.) This appeal is summarily dismissed as the learned Tribunal has found that the pre-condition for imposition of penalty has not been satisfied. This Court is not going to appreciate this fact-finding. Imposition of penalty under Sec. 11AC of the Central Excise Act, 1944 (for short "the Act ") is not automatic and it has to be applied when the conditions mentioned in sub-section (1) of the Act are fulfilled. We set out Sec. 11AC of the Act as follows :

(2.) Learned Counsel for the appellant submits that the imposition of penalty under Sec. 11AC of the Act is automatic.

(3.) From the provisions of law, it does not support the contention of the learned Counsel for the appellant as it is clear therefrom preconditions mentioned therein have to be fulfilled. Therefore, we do not find any reason to interfere with the judgment and order of the learned Tribunal.