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Dhanlaxmi Re-Rolling Mill Versus Commissioner of Central Excise, Aurangabad

2015 (12) TMI 1306 - CESTAT MUMBAI

Confiscation of goods - finished goods found short in stock - whether on depositing the entire duty, interest and 25% of the penalty within 25 days of the show cause notice, all the proceedings against the appellant get concluded or not - Held that:- Once the appellant has deposited the entire duty along with 25% of the penalty amount within 30 days of the issuance of show cause notice, the entire proceedings against the appellant stand concluded. In this case there is no dispute with regard to .....

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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 redemption fine, the appellant is before this Tribunal. 2. Briefly the facts of the case are that the appellant is a manufacturer of MS TMT bars falling under Chapter 72 of th .....

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11AC read with Rule 25 of the Central Excise Rules, 2002. 2.1 The appellant deposited the entire duty demanded in the show cause notice with 25% penalty within 30 days of the receipt of the show cause notice as per the provisions of Section 11A(1A) of the Act and requested the authorities to conclude the proceedings against the appellant as per proviso to Section 11A(2) read with Section 11A(1A) of the Act, but the adjudicating authority confiscated the goods with an option to redeem the same on .....

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en 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( .....

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support of his contention, he cited the following case laws:- (i) KG Lingan vs. Jt. CTO reported in AIR 1968 Mad 76; (ii) CIT vs. Frontline Software and Services reported in (2007) 210 CT MP 407; (iii) Conortium of Self Financing vs. The Director of Technical Education (WP No. 20212 & 20213 of 2007); (iv) CCE, Raipur vs. Anand Agarwal reported in 2013 (288) ELT 90 (Tri.-Del.). 5. Heard the learned AR and perused the records and also the written submissions filed by the appellant. The only qu .....

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excise has not been levied or paid or has been 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 p .....

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of Act or of the rules made there under with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if, for the words [one year], the words "five years" were substituted: (1A) When any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this .....

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