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2020 (1) TMI 670 - AT - Central ExciseInitiation of proceedings for imposition of penalties - Imposition of bar under Rule 8 (3A) of Central Excise Rules, 2002 - default in payment of Central Excise Duty - Additional Commissioner, Central Excise, Ghaziabad through his letter dated 15.12.2016 referring to appellant’s letter dated 28.11.2016 addressed to Commissioner informed that the appellant had paid defaulted Central Excise duty of around ₹ 3 crores with applicable interest of around ₹ 15 lakhs and therefore, no further action from the end of Revenue was warranted. HELD THAT:- The letter dated 15.12.2016 was decision of revenue, communicating that no further action was warranted from the end of revenue. Therefore, if revenue wished to initiate proceedings for imposition of penalty under Rule 8 (3A) then revenue should have approach Commissioner (Appeals) challenging the letter dated 15.12.2016 issued by Additional Commissioner. After the appeal period for filing appeal before Commissioner (Appeals) from the date of issue of the said letter dated 15.12.2016 that no further action was warranted, was over the said decision become final. Therefore, the said show cause notice dated 17.07.2017 is not sustainable. Appeal allowed - decided in favor of appellant.
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