2008 (4) TMI 580

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..... ice without payment of duty and suppressed this fact. So, maximum penalty under Section 11AC should have been imposed. Non-mentioning of Section will not vitiate the show cause notice if all essential ingredients of statute are mentioned and substance of the notice is clear". 2. Briefly, the facts are that "The Adjudicating Authority Assistant Commissioner, Central Excise Division, Ranchi vide OIO No. 25/CEX/AC/Demand/RAN/2007 dated 6-11-2007 confirmed the demand of Central Excise Duty amounting to Rs. 2,81,067/- (Rs. Two Lakhs Eighty one thousand and Sixty seven) and education Cess of Rs. 5,621/- (Rs. Five thousand six hundred and twenty one) which was paid vide TR-6 Challan No. 13/06-07 dated 16-12-2006 under Section 11A of the Cent .....

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..... the Show Cause Notice is that - "Whereas it appears from the above facts that the noticees have cleared 80.455 MT of M.S. Ingot, 35.286 MT of Sponge Iron (fines) and 40.48 MT Sponge Iron (Lumps) totally valued at Rs. 17,56,666/- without issuing Central Excise Invoice as required under Rule 11 of CER '2002 with intent to evade Central Excise Duty amounting to Rs. 2,81,067/- (Rs. Two lakh Eighty one thousand Sixty seven) only and Education cess Rs. 5,621/- (Rs. Five thousand Six hundred Twenty One) only. Now, the above named noticees No. 1 to 5 above are called upon to show cause to the Assistant Commissioner, Central Excise Division, Ranchi having his Office at 417-B, Road No. 5B, Ashok Nagar, Ranchi - 2 as to why :- (i)    .....

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..... & CCE, Kanpur v. Hindustan Steel Industries As the Noticee has admitted the shortages of 80.455 MT of M.S. Ingot, 35.286 MT of Sponge Iron (fines) and 40.484 MT Sponge Iron (Lumps) totally valued at Rs. 17,56,666/- in the factory premises, thus there is no need to gather more evidence and demand of Central Excise Duty amounting to Rs. 2,81,067/- (Rs. Two lakh Eighty one thousand Sixty seven) only and Education cess Rs. 5,621/- (Rs. Five thousand Six hundred Twenty One) only is confirmed as the assessee paid the full amount of duty on 16-12-06 vide TR-6 No. 13/06-07 and penalty is imposable." 7. I have examined the rival submissions. Section 11AC of CEA has not been invoked in the show cause notice. The contention of the Department t .....

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