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2018 (8) TMI 304 - AT - Central ExciseValidity of appeal before higher appellate forum - acceptance of liability and payment of same made - Waiver of SCN - appellant accepted his liability, waived SCN and thereafter, filed the appeal before Commissioner (Appeals) - Held that:- Admittedly, the appellant waived the show cause notice and deposited the entire dues as envisaged by the provisions of section 11AC (1)(d) of Central Excise Act. On such deposits made by the appellant, the case was held to be concluded. It is not open to the assessee to re-start the proceedings by way of filing an appeal thereagainst - The entire purpose of the said section is to reduce litigation and wherever the assessee admits the duty liability and deposited the same along with interest, the said provision further grants him relief in terms of quantum of penalty. The appellant having adopted the said course, cannot be allowed to take U-turn and challenge the order before the Higher appellate forum. Appeal dismissed - decided against appellant.
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