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Mohit Ispat Ltd. Versus Commissioner of Central Excise, Goa

2015 (11) TMI 456 - CESTAT MUMBAI

Duty demand - Abatement claim - Penalty for abatement - Held that:- Products in question are considered as evasion prone goods hence the government brought in the legislation to tax the said goods based upon the production capacity. The legislative intent is very clear that though the duty liability is on production capacity ascertained, abatement was granted if the procedures are followed. Having not followed the procedure, which are required for an assessee to inform the authorities that there .....

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could have entertained a bone fide belief that the abatement from the duty payment can be claimed subsequently, hence we find that the penalties are unwarranted. Accordingly, we set aside the penalties imposed - Decided partly in favour of assessee. - Appeal No. E/1691/05 - Final Order No. A/3485/2015-WZB/EB, - Dated:- 8-10-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri T.C. Nair, Advocate For the Respondent : Shri V.K. Shastri, Ass .....

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the revenue that abatement needs to be claimed by the assessee as per the procedures laid down in the rules and cannot be extended without following the procedure. Show cause notice was issued for the demand of the Central Excise duty as also demand of interest and imposition of penalties. The adjudicating authority after following the due process of law confirmed the demand of the duty and also imposed penalty besides confrmed the demand for interest. 3. Learned Counsel would take us through t .....

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He would submit that the certificate that there being no power is accepted and the industry being functional on only if the power is there, the abatement should not be denied only on the ground that appellant had not filed the abatement claim with the Department. He would rely upon the following judgements. 1.Sabnam Processors 2008 (224) ELT 275 (T) 2.Share Medical Care - 2007 (209) ELT 321 (SC) 3.Texworth International - 2007 (220) ELT 487 (T) 4.Kankai Imports 2007 (7) STR 190 (T) 5.Lokhandwala .....

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sions of Central Excise Rules, 1944 are for the purposes of ascertaining that the Central Excise duty is properly paid by the assessee. The said provisions of Rule 96ZO clearly mandate that the appellant has to discharge the duty liability based upon the production capacity of the plant erected. The production capacity worked out by the authorities is not being challenged in this appeal. There being admission of the fact that the duty liability arises, appellant cannot claim that they will not d .....

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