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2015 (11) TMI 456 - CESTAT MUMBAI

2015 (11) TMI 456 - CESTAT MUMBAI - 2016 (335) E.L.T. 557 (Tri. - 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 proced .....

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authority was correct in confirming the demands with interest. - appellant 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 Petit .....

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that they were eligible for abatement as per the statute. It is the claim of 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 .....

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every month, there was no power in the area where the factory is situated. 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 .....

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on merits will not survive for more than one reason. 5.2 Firstly, the provisions 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 .....

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