9911796707
TMI Blog2013 (9) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ) which after reply (Annexure A-2) of the appellant was adjudicated by the Commissioner vide order dated 15.9.2009 Annexure A-3 wherein the quantum of Central Excise Duty, as demanded, was confirmed against the appellant-company under Section 11-A of the Central Excise Act, 1944 (hereinafter mentioned 'the Act'), which was also held liable to pay interest and penalty of equal amount under Section 11-AB of the Act. In addition, in respect of amount received by the appellant for bullet proofing of vehicles, service tax, demand of Rs.2,85,934/- and education cess of Rs.5,719/- was also confirmed against the appellant company under Sections 73(1) and 75 of the Finance Act, 1994 along with interest besides penalty of equal amount under Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal preferred by the appellant, claiming that plea of the appellant unit was wrongly rejected regarding exemption from payment of demanded duty, total waiver has been sought. It is claimed that the appellant for the purpose of availing benefit under notification Nos.49-50/2003 CE had undertaken substantial expansion prior to 7.1.2003 and had sequelly increased its installed capacity by more than 25% under due intimation to the department vide letter dated 25.9.2003. It is pleaded that such communication of the appellant through Sector Office, Central Excise, Una (H.P.) had been sent to the Divisional Office, Shimla but even then claim of the appellant-unit for total waiver was discarded. Stand of the respondent, on the other hand, is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same time, it is also not a concession to be doled out by the authorities as per their whims and fancies. By no means it can be a sweet wish of any statutory authority. In short, grant of waiver is to be backed by reasons keeping in view facts of each case. There cannot be any formula of general application. There is no cut and dried short cut of universal application of rule. It was held in Ravi Gupta Vs. Commissioner, Sales Tax, (2009) 5 SCC 208 as under: "There can be no rule of universal application in such matters and the order has to be passed keeping in view the factual scenario involved." Learned counsel for the appellant referring to this very decision of the Hon'ble Apex Court has drawn our attention to the following observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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