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2013 (7) TMI 833 - AT - Central ExciseBogus TR-6 challans – On scrutiny of the ER-I Returns in, it was found that though during certain period the appellant had enclosed TR-6 Challans showing payment of duty of Rs. 3,79,500/-, on verification, those challans were found to be bogus, as no duty had been deposited in any bank under those challans – Held that:- This is a case of fraudulent and deliberate failure to discharge the monthly duty liability for which the penalty would be imposable under Rule 25(1)(d) Section 11AC is attracted, in case of non-levy, short levy, short payment or erroneous refund of duty involving fraud etc. for which duty demand is required to be confirmed under Section 11A(2). In term of Sub-Rule (4) of Rule 8 of Central Excise Rules, 2002, the duty self assessed under Rule 6 ibid along with interest for the period of delay payment can be recovered by the Department from the assessee under Section 11 of the Central Excise Act, 1944 and, thus, no notice under section 11A (1) is required to be issued. Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice under section 11A (1) is required to be issued, nor any order under section 11A(2) is required to be passed, the provisions of Section 11AC and its provisos would not be attracted – Decided against the Assessee. - Demand of duty and penalty confirmed. Penalty under Rule 26 of the Central Excise Rules, 2002 – Held that:- Director of the appellant company, admitted that he is involved in clearance and sale of excisable goods without discharge of duty liability, penalty has been correctly imposed on him – Decided against the Assessee.
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