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Commissioner, Central Excise & Service Tax, Vapi, M/s Satidham Industries Ltd, Shri Krishnakumar Jhunjhunwala, Shri Sanjay Karandikar, Shri Matadin N. Sharma & M/s Sarla Polyester Ltd. Versus M/s Sarla Polyester Ltd, M/s Satidham Industries Ltd And Commissioner, Central Excise & Service Tax, Vapi

2015 (12) TMI 1352 - CESTAT AHMEDABAD

Denial of cum duty benefit - Penalty u/s 11AC - Clandestine removal of goods - Held that:- There is no need to go into the facts of the case. Hence, the demand of duty alongwith interest and penalties imposed under Section 11AC against both the Assessees are upheld. The Appellant is entitled for the option to pay penalty 25% of the duty as per the provisions of the Act. - Appellants are directly involved in the clandestine removal of the goods and therefore, penalties imposed under the Rule 26 o .....

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by Shri Matadin N. Sharma is to be abated as the Appellant died. Revenue filed the appeal against the order of the Commissioner (Appeals) for extending cum duty benefit. The Hon'ble Supreme Court in the case of CCE Delhi Vs Maruti Udyog Ltd - [2002 (2) TMI 101 - Supreme Court], held that the cum-duty benefit would be extended. - demand of duty alongwith interest and penalty on M/s Sarla Polyester Ltd and M/s Satidham Industries Ltd are upheld. The Assessees are given option to pay penalty 25% of .....

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er: P.K. Das 1 After hearing both the sides and on perusal of the records, we find that M/s Sarla Polyester Ltd and M/s Satidham Industries Ltd, both 100% EOU, were engaged in the manufacture of Polyester Texturised Yarn, classifiable under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985. The Adjudicating authority confirmed the demand of duty of ₹ 51,265.00 and ₹ 17,587.00 alongwith interest and penalties against M/s Sarla Polyester Ltd and Satidham Industries Ltd .....

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y paid the duty and therefore, they are not contesting the demand of duty. It is submitted that the penalties imposed on the Assessees under Section 11AC of the Act without giving the option to pay 25% of the duty as per Section 11AC of the Central Excise Act, 1944. He relied upon the decision of Hon'ble Gujarat High Court, in the case of CCE Vs Swati Chemicals Industries Ltd - 2013 (294) ELT 208 (Guj). He further submits that the penalties imposed on the other Appellants under Rule 26 of Ce .....

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ative for the Revenue, reiterates the findings of the Adjudicating authority. He submits that all the Appellants are directly involved in the clandestine removal of the goods and therefore, the imposition of penalty is justified. He further submits that the other Appellants have dealt with the goods cleared clandestinely within the purview of Rule 26 of the Rules. 4 We find that both the Assessees are not contesting the demand of duty alongwith interest on merit, there is no need to go into the .....

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0 c) Shri Sanjay Karandikar, Director of M/s Sarla Polyester Ltd. Rs.15,000.00 d) Shri Sanjay Karandikar, Authorised Signatory of M/s Satidham Indus. Ltd. Rs.10,000.00 6 We find that the above Appellants are directly involved in the clandestine removal of the goods and therefore, penalties imposed under the Rule 26 of the Rules would be warranted. The words in any manner in Rule 26 of the Rules has wide amplitude and covered. The Appellants herein were directly involved in clandestine removal of .....

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