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2017 (10) TMI 393 - AT - Central ExciseSSI Exemption - extended period of limitation - Section 11D of CEA - the appellant referred to earlier proceedings - Held that: - On perusal of such proceedings as available in the order dated 3.12.1999, it is found that the said proceedings are with reference to issue of brand name used by the appellant. The present is with reference to the issue of eligibility of the appellant to SSI exemption and the period is also different - the present proceedings cannot be considered as consequence of the earlier investigations which resulted in different proceedings - extended period rightly invoked. Penalty u/s 11AC - invocation of section 11D - Held that: - The fact that such duty has been collected and retained by the appellant will necessarily attract Section 11D also. The lower authorities invoking such provisions of Section 11D for already collected tax but not deposited to the Government by itself will not mitigate the demand under Section 11A which is legally sustainable. In fact, the amount which was collected in excess of due amount liable to the Government, but collected in the name of excise duty shall also be deposited under Section 11D. Interest - Held that: - interest in terms of Section 11AB should be attributable only to Central Excise duty not paid in time by the appellant, however, the said interest will arise only after the introduction of provisions of Section 11AB from 28.9.1996 as affirmed by the impugned order. Appeal dismissed - decided against appellant.
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