Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 321 - AT - Central ExcisePayment of interest of deposit - Section 11BB of the Central Excise Act, 1944 - Short payment on certain goods due to clandestine removal of finished goods - Same admitted, paid and included in total refund amount for month of August, 2009 under Notification No.32/99-CE dated 08.07.1999 - Revenue contended no appeal has been filed by the respondent against the order of clendestine removal of goods of adjudicating authority and also the interest on deposits was brought into the statute books as per Section 35FF of the Central Excise Act, 1944 in the year 2014, hence cannot be levied. Held that:- Once no appeal against the adjudicating authority was filed by the Respondent, then it has to be interpreted that they have accepted the clandestine removal of the goods. Having accepted the fact, Respondent could not have raised the plea before the Lower Authorities that there was no clandestine removal of the goods. In this regard the observations made by the Apex Court in the case of Tractors and Farm Equipment Limited vs. Collector of Customs, Madras [1997 (2) TMI 111 - SUPREME COURT OF INDIA], are very relevant that a stand taken by an assessee during the earlier proceedings cannot be altered by that assessee subsequently. On the similar facts, the ratio laid down by the Apex Court is clearly applicable to the present proceedings. While allowing the appeal of the Respondent the First Appellate Authority went beyond the scope of the proceedings and directed payment of interest under section 11BB of the Central Excise Act, 1944 when the same was not the subject matter of the proceedings. - Decided in favour of revenue
|