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2013 (8) TMI 539 - HC - Central ExciseUn-accounted Fabrics - Confiscation of Goods - Interest and Penalty u/s 11AC r.w. Rule 173 of the Central Excise Rules 1944 - Revenue found un-accounted fabrics and incriminating documents during the visit and of the view that clearance of goods without due payment of duty under the law – Held that:- The matter was remanded to the adjudicating authority with a direction to frame an order denovo after giving the assessee an option to pay duty amount within 30 days by making it explicitly clear in the order itself that if the assessee wanted to avail such option, he was permitted to do so - Commissioner of C. Ex & Cus. Surat-I vs. Harish Silk Mills [2010 (2) TMI 494 - GUJARAT HIGH COURT] - the appeal filed by the assessee was allowed for statistical purpose and remand the matter to the Additional Commissioner to pass a fresh order in light of the observations made. It was also directed to consider the provision of section 11AC and the Tribunal had had specifically noted that none of the two authorities below had availed any option to the assessee to pay duty demand with interest and penalty of 25% of the duty within 30 days from the date of adjudication, and therefore, the Tribunal in its order impugned maintained that the case of the assessee is squarely covered by the explanation to Section 11AC - The Tribunal also noted that the duty determined u/s 11AC(2) was subsequent to the year 2000 and, therefore, the case would be covered by the explanation to Section 11AC of the Central Excise Act.
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