TMI Blog2015 (10) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is upheld - Decision in the case of Kannapiran Steel Re-rolling Mills (2010 (12) TMI 146 - SUPREME COURT OF INDIA) relied upon - Decided against assessee. - Appeal No. E/3722/04-MUM - - - Dated:- 13-5-2015 - Ramesh Nair, Member (J),J. For the Appellant : None For the Respondent : Shri Ashitosh Nath, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. PBS(313)117/2004 dtd. 30/8/2004 passed by the Commissioner of Central Excise Customs (Appeals), Aurangabad, wherein Ld. Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order-in-original dated 22/3/2004. The fact of the case is that the appellant was working under compounded le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3A of the Central Excise Act, 1944 reads with Rule, 96ZP(3) of the Central Excise Act, 1944 there is mandatory provision of mandatory interest and equal amount of penalty of the duty amount and no discretion is provided to any authority to reduce or to waive penalty and interest. In support of his submission he placed reliance on following judgments:- a) CC C.E. Coimbatore vs. Kanniparan Steel Re-Rolling Mills [2011 (263) ELT 22 (SC)] b) Rajuri Steels Pvt. Ltd. vs. CCE [2008 (225) ELT 189 (Bom)] c) Triveni Alloys Ltd. vs. CESTAT Chennai [2014 (306) ELT 617 (Mad)] He submits that in view of the above cited judgments and as per the plain reading of the provision of Rule 96ZP(3) of the Central Excise Act, 1944 no relaxation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of the above provisions, I find that no discretion is provided to any authority either to reduce or to waive penalty and interest in any circumstances, therefore when there is admitted delay in the payment under compounded levy scheme the interest and penalty as provided under above proviso shall unavoidably imposed. On the identical issue Hon'ble Supreme Court in the case of Kannapiran Steel Re-rolling Mills (Supra) held as under: 11. After considering all the concerned aspects, this Court finally held that the plea that Rule 96-ZQ and Rule 96-ZO have concept of discretion inbuilt cannot be sustained meaning thereby that the said Rules are mandatory and there is no discretion available for reducing the penalty. Provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
