TMI Blog2014 (5) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... n, however, we need not go into since the Tribunal has already given its findings in favour of the appellant and the Revenue has not questioned the same - Decided against the assessee. - TAX APPEAL No. 272 of 2014 - - - Dated:- 10-4-2014 - MR. AKIL KURESHI AND MS. SONIA GOKANI, JJ. Mr. HARDIK B SHAH, ADVOCATE FOR THE APPELLANT ORAL ORDER (Per : HONOURABLE Mr. JUSTICE AKIL KURESHI) Appellant has challenged the judgment of the Customs, Excise Service Tax Appellate Tribunal { CESTAT for short} dated 18th October 2013, raising following questions for our consideration : {A} Whether the Hon ble CESTAT, Ahmedabad is correct in confirming the order in appeal passed by the additional commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority ordered appropriation of such amount towards larger penalty confirmed against the appellant. In the final paragraph, however, he recorded that an option be made available to the petitioner for reduction of penalty under Section 11AC and since appellant had already deposited the duty determined and confirmed in this order alongwith interest, he reduced the penalty to 25% under Section 11AC of the Act. This order the appellant challenged before the Commissioner. Commissioner {Appeals} by his order dated 14th March 2012 confirmed the view of the adjudicating authority and dismissed the appeal. In further appeal by the appellant, the Tribunal observed as under : 5. I have considered the submissions made at length by both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issuance of show cause notice, has to be construed as conclusion of the proceeding, if any, initiated against him. In short, the appellant s appeal is disposed of, with clear direction to lower authorities that the proceedings initiated against the appellant in this case stand concluded even before the issuance of show cause notice. From the record, it emerges that even before issuance of show cause notice, the appellant deposited duty and also 25% of the possible penalty. It was on this basis that the adjudicating authority, while confirming the duty demand with interest and also imposing penalty under Section 11AC of the Act, reduced the same to 25%. The Tribunal, in the impugned order, further clarified the issue and recorded tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, may pay the amount of duty on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer before service of notice on him under subsection (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under subsection (1) in respect of the duty so paid. Provided that the Central Excise Officer may determine the amount of short payment of duty, if any, which in his option has not been paid by such person and then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to in subsection (1) shall be cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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