Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 12 - HC - Central ExcisePenalty u/s 11AC - Cenvat credit - Transit loss - Order of first appellant authority - Application of mind - held that:- in the process of giving brief statement of submission of the appellant, if all the grounds running in several pages are quoted in any order or judgment and that too in a different font, then it may be possible that instruction may have been given to the Steno or any other person to type verbatim the grounds raised in the appeal starting from one point to the last point. It will be appropriate to mention here that in the judgment, if there is reference of previous judgments, then such portion also are required to be quoted, but for the purpose of finding out application of mind upon the ground raised by the appellant, mere quoting of the grounds verbatim and extenso in the order itself cannot be application of mind on the grounds raised by appellant. Such practices are required to be deprecated and the Appellate authority and the Tribunal should be very precise in narrating the facts of the case and the grounds raised by the parties. Reduction of penalty to 25% - held that:- So far as benefit of the proviso under section 11AC is concerned, that was available to the appellant as statutory benefit. It may be true that the Division Bench of Delhi High Court issued instruction to the authorities to incorporate the intimation to the assessee of condition of payment within 30 days to take the benefit of waiver of 75% of penalty and interest amount but that is a guideline which cannot be the reason for giving benefit to the person who did not deposit the amount in time knowing the law very well and tried to evade the provisions of law and further to the person who did not deposit such amount before preferring the appeal. The appellant, even before lower appellate authority, did not pray to permit him to deposit 25% of the amount of penalty and interest, therefore, we are not inclined to extend that period available under section 11AC and thus, the appellant is not entitled to such benefit.
|