9911796707
TMI Blog2015 (12) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... d supplier of furniture. With respect to certain of the works undertaken by the respondent, the order in original dated 26.03.2004 came to be passed and extended period of limitation was invoked. The duty penalty under section 11AC of the Central Excise Act, 1944 (for short the Act) and also under Rule 173Q apart from penalty under Rule 209A of Central Excise Rules, 1944 were determined and demanded from the respondent. Aggrieved by the order in original, the respondent filed appeals before the CESTAT, Bangalore. The adjudicating authority, after considering the material on record and analyzing the facts, found that the major extent of demand pertains to the work, in fact, executed at site and thus not liable for excise duty and thus, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely. Now, in the light of the order of the Tribunal, the actual tax amount itself required to be re-determined as the matter has been remanded back to the adjudicating authority. In other words, the very tax demand itself is likely to workout to meager amount. At relevant point of time, 11 AC reads as under: SECTION 11AC. Penalty for short-levy or non- levy of duty in certain cases. Where any duty of excise has not been levied or paid or has been short-levied or shortpaid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h such increase in the duty takes effect. Explanation. - For the removal of doubts, it is hereby declared that - (1) the provisions of this section shall also apply to cases in which the order determining the duty under sub-section (2) of section 11A relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; (2) any amount paid to the credit of the Central Government prior to the date of communication of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person.] Though the Tribunal had justified invocation of extended period of limitation by the adjudicating authority the fact remains that the tax demande ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
