TMI Blog2009 (9) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... ng application and stay petition also get disposed off. - E/748/2008 - 1295/2009 - Dated:- 10-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Smt. Parvathy Kailasam, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This Early Hearing application. stay petition and appeal are directed against the Order-in original No. O-I-O No. 15/2008(CX)(PNR), dated 4-7-2008. 2. After hearing both sides for some time on the Early hearing application and stay petition, we find that the issue being in a narrow compass, the appeal itself could be disposed off at this stage. Hence, waiving the condition of pre-deposit, we take up the appeal for disposal. Early h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise (No.2) Rules,2001 holding her responsible for omissions and commissions, of the provisions of the Central Excise Act, 1944, the Central Excise Rules, 1944 and CENVAT Credit Rules, 2001/2002. The appellant herein contested the show cause notice on various grounds including the ground that she issued the certificate in bona fide belief after verification of the statutory records. The adjudicating authority did not find merits in the contentions raised by the applicant and hence, he imposed penalty of Rs.5000/- under the Rule 210 of erstwhile Central Excise rules, 1944 and Rule 27 of the Central Excise (No.2) Rules, 2001 for the omissions and commissions of the provisions of Central Excise Act, 1944 and the rules made thereu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the intelligence which was subsequently available to the anti-evasion wing. I find that though the Anti-evasion wing has come to know of the different contraventions of the assessee through their intelligence/investigation, the subject contraventions could have come to the notice of the Deputy Commissioner, had proper verification of the relevant records was undertaken before issue of end use certificates. (iv) that it is not the department's case that she should have made her presence on each occasion of import of scrap into the factory and supervised the unloading thereof. I find that though it was not alleged in the show cause notice that the Deputy Commissioner should have visited the factory of the assessee on each occasion of imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant as the appellant has in her capacity as Deputy Commissioner and relying upon the statutory records maintained by the assessee had issued end use certificates. The only allegation that these certificates, were not issued after proper verification of other records has been considered as having done not in good faith. We are unable to accept these findings of the adjudicating authority, as reliance on statutory records is a better proposition than reliance en any other records. By doing so, appellant herein has not committed any grave error. 7. We find that in an identical issue, which arose before this Bench, in the case of CC CE, Hyderabad-II v. Rajiv Kumar Agarwal [2007 E.L.T. 392(Tri. Bang.)], in a DEPB fraud, Deputy Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations. (2) No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for any thing purporting to be done in pursuance of this Act without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding arid of the cause thereof or after the expiration of three months from the accrual of such cause." A reading of the said Act shows that the protection under the above section is applicable to all legal proceedings. Further, if pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
