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2015 (10) TMI 1547 - CESTAT MUMBAI

2015 (10) TMI 1547 - CESTAT MUMBAI - TMI - Duty liability under Rule 96ZP(3) - penalty under Rule 96ZP(3) - compounded levy scheme - Held 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. - plain reading of Rule 96ZP(3) of the Central Excise Act,1944, penalty a .....

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er: 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 levy scheme as envisaged under Section 3A of the Central Excise Act, 1944. The appellant has not discharged duty liabil .....

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assed wherein adjudicating authority has demanded interest and equal amount of penalty under Rule 96ZP(3). Aggrieved by the said order in original dated 22/3/2004 appellant filed appeal before the Commissioner (Appeals) for waiver of penalty and interest which was rejected, therefore appellant is before me. 2. When the matter was called for hearing none appeared on behalf of the appellant. It was noticed that this matter was earlier listed on 6/3/2014, 21/4/2014, 11/8/2014, 19/12/2014 and 8/4/20 .....

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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 j .....

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ted the duty liability and admittedly paid the same. The penalty and interest were imposed by the adjudicating authority in terms of Rule 96ZP(3) of the Central Excise Act, 1944, which is reproduced below:- Provided also that where a manufacturer fails to pay the whole of the amount of duty payable for any month by 15 th day of such month, as the case may be, he shall be liable to pay:- (i) The outstanding amount of duty alongwith interest thereon at the rate of eighteen percent, per annum calcu .....

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