Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 963 - HC - Central ExciseRecovery of duty - imposition of penalty - finalization of assessments - Jurisdiction of assessments - HELD THAT:- It is an admitted position between the parties that for the Financial Years 2013-2014 and 2014-2015 the petitioner's request for provisional assessment was allowed by the respondent-Deputy Commissioner of Central Excise-Respondent No.5. This was on the petitioner furnishing bond and bank guaranties to the satisfaction of the Revenue. The assessments of both the financial years 2013-2014 and 2014-2015 continued to remain provisional till the passing of the impugned orders dated 25th September 2018. Therefore, neither the impugned show cause notices nor the impugned order had occasion to invoke Section 11A of the Act while finalising of the assessment. In fact a plain reading of the section 11A of the Act clearly provides that the time to recover the duty under the above provision would commence from the relevant date. The relevant date as defined in Section 11A, in case of duty of excise which is provisionally assessed, would be the date of final assessment. So also, penalty under Section 11A of the Act consequent to the above demand would not arise at the stage as the provisional assessment continues. Impugned order set aside - petition allowed.
|