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2015 (3) TMI 1110 - CESTAT NEW DELHI

2015 (3) TMI 1110 - CESTAT NEW DELHI - 2015 (323) E.L.T. 579 (Tri. - Del.) - Levy of personal penalty under Rule 26 - M/s. Sadbhavana Enterprises paid the amount of duty in question along with interest and 25 per cent of duty as penalty within a period of 30 days of issuing of the show cause notice - Held that:- if against a show cause notice the main party paid duty, interest and 25 per cent duty as penalty then the proceedings initiated through the show cause notice comes to an end. - Since th .....

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ng penalty thereon under Rule 26 of the Central Excise Rules, 2002. 2. The facts of the case are that the main party namely M/s. Sadbhavana Enterprises paid the amount of duty in question along with interest and 25 per cent of duty as penalty within a period of 30 days of issuing of the show cause notice. A Penalty of ₹ 15,000/- was imposed on the appellant under Rule 26 of Central Excise Rules, 2002. The appellant is in appeal against the order of imposition of penalty on the appella .....

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e. She also relied on the C.B.E. & C. Circular No. 831/8/2006/-EX., dated 26-7-2006. She also relied on the decision of this Tribunal in the case of CCE, Raipur v. Jay Prakash Agarwal - 2013 (297) E.L.T. 554 (Tri. Del.), CCE, Raipur v. Jay Ambey Metal Works Pvt. Ltd. - 2013 (295) E.L.T. 453 (Tri. - Del), CCE, Raipur v. Abir Steel Rolling Mills - 2013 (296) E.L.T. 90 (Tri. - Del.) and CCE, Raipur v. Deepak Patel - 2013 (298) E.L.T. 583 (Tri. Delhi). Therefore, she prayed that penalty imposed .....

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ered the submissions. 6. I have gone through the circular issued by the CBEC as per the circular the intent of the CBEC is that if duty, interest and 25 per cent of duty as penalty has been paid within 30 days of receipt of the show cause notice, therefore, same will amount to conclude adjudication procedure. So the mandate of the CBEC circular is clear that if duty, interest and 25 per cent duty as penalty has been paid within 30 days of the issuance of the show cause notice, the adjudicat .....

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ave been initiated against the M/s Sadbhavana Enterprises and the appellant has made party to the said show cause notice to impose penalty under Rule 26 of the Central Excise Rules, 2002. The ld. AR has strongly relied on the decision of Anand Agrawal (supra), the same has been considered by this Tribunal in the case of Jai Prakash Agrawal (supra) wherein this Tribunal has considered and observed as under : The first proviso to sub-section (2) use the words proceedings in respect of such person .....

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am Clock Pvt. Ltd. (supra), on going through this judgment it is seen that the same is not on the issue involved in this case. The issue decided in this case is as to whether the benefit of 1st proviso to Section 11A(2) can be extended when the assessee could not exercise the option under Section 11A(1A) within 30 days of receipt of show cause notice for the reason that the show cause notice did not mention the option available to the assessee under Section 11A(1A) and the Tribunal has decided t .....

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include only the persons from whom the duty not paid, short paid and erroneously refunded is to be recovered. With due respect, in my view, this view of the Tribunal in the case of Anand Agrawal (supra) cannot be treated as correct, as in term of Section 13 of General Clauses Act, 1897, in Central Acts and Regulations, unless there is anything repugnant in the subject or context, the words in singular shall include the plural and vice versa and, therefore, the words such person in first proviso .....

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mpliance with the provisions of Section (1A), only the proceedings against the person chargeable with duty would stand concluded. But since the Legislature has used the words such person and other persons in 1st proviso to Section 11A(2), the words other persons have to be given a meaning, different from such 1st person . Adopting the Revenue s stand would amount to adopting a construction of the proviso to Section 11A(2), which would make the words other persons redundant, which is not permissi .....

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