Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 409 - AT - Central ExciseAssessee have challenged the demand of interest under Section 11AB of the Central Excise Act on an amount of differential duty - appellant has also challenged the penalty equal to duty imposed on them under Section 11AC - In the instant case, while the demand notice was pending adjudication, the assessee voluntarily determined the amount of duty on the basis of CAS-4 and paid up under sub-section (2B) of Section 11A of the Act. The subsequent order off adjudication was accepted by them also. Held that this could not relieve assessee from their liability to ay interest for period from first date of month succeeding the month in which duty ought to have been paid, till date of its payment - Therefore, held that the demand of interest on duty under Section 11AB of the Central Excise Act is liable to be honoured by the appellant. Since adjudicating authority was accepted by the assessee, that order having become final and binding on the assessee, it is not open to them to say that they were not liable to pay duty on the goods by virtue of any exemption notification. - The show-cause notice in question alleged that the appellant was liable to pay penalty under Section 11AC of the Act for wilful contravention of Rule 7 of the Central Excise Rules, 2002. Adjudication order, while upholding it, finding additional ground for penalty on mis-declaration of value - This finding of the lower appellate authority is beyond the scope of the show-cause notice. Nevertheless, there is no appeal by the department, nor is there any plea by the appellant that the decision of the lower appellate authority on the penalty-related issue is beyond the scope of the show-cause notice. In this scenario, I am of the considered view that the penalty-related issue should be remanded to the lower appellate authority. Thus, appeal is allowed partly
|