TMI Blog2015 (12) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... mption fine imposed on the appellant is totally unwarranted and in contravention of the provisions as contained in Section 11A(2). Therefore, I set aside the redemption fine - Decided in favour of assessee. - APPEAL No. E/1474/10-Mum, E/1473/10-Mum - Final Order No. A/3654/2015-WZB/SMB - Dated:- 6-11-2015 - Mr. S.S. Garg, Member (Judicial) For the Respondent : Shri N.N. Prabhudesai, Superintendent (AR) ORDER The present appeal is directed against order-in-appeal No. AGS(83)58/2010 dated 5.5.2010 passed by Commissioner of Central Excise Customs (Appeals), Aurangabad, whereby the learned Commissioner (Appeals) upheld the decision of the adjudicating authority but reduced the redemption fine. Against the imposition of redemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excisable goods and ₹ 50,000/- on truck. Aggrieved by this order, the appellant has filed the present appeal. 3. None appeared for the appellant. They have filed written submissions requesting for decision on merits. It is submitted that the order passed by both the authorities below is not sustainable, tenable and passed against the appellant without considering the mandate of law as provided in Section 11A(1A) of the Act. It is further submitted that the Commissioner (Appeals) has not considered the submissions made by the appellant with regard to the conclusion of proceedings under Section 11A(2) of the Act. It is further submitted that as per Section 11A(1A) of the Act, it is provided that once the duty along with interest an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en short-levied or short-paid or erroneously refunded, whether or not such non-levy or non-payment, short-levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made there under, a Central Excise Officer may, within [one year] from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt so determined. Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein : Provided further that, if such person has paid duty in part, interest and penalty under subsection (1A), the Central Excise Officers, shall determine the amount of duty or interest not being in excess of the amount partly due from such person. 5.1 It is further submitted by the appellant that in this case, the show cause notice was issued under Section 11A(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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