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M/s Syndicate Exhaust Systems (P) Ltd. Versus Commissioner of Central Excise, Pune-I

2016 (1) TMI 691 - CESTAT MUMBAI

Penalty u/s 11AC - suppression or mis-declaration as alleged by revenue - whether there was intention to evade duty? - Held that:- As find that the show-cause notice does not highlight any grounds indicating suppression or mis-declaration. The statement of the Chief Executive Officer of the company also does not indicate any reasons for invoking suppression/mis-declaration. The Chief Executive Officer has stated that it was an error on their part. On the same being pointed out they have paid dut .....

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Appeal No. E/442/11 - A/85229/16/SMB - Dated:- 7-1-2016 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Ms. Aparna Rao, Advocate For the Respondent : Shri R.K. Maji, Assistant Commissioner (AR) ORDER Per: Raju The appellant, M/s Syndicate Exhaust Systems (P) Ltd., are engaged in manufacture of motor-vehicle parts. A demand show-cause notice was issued to them on two counts: - (i) During scrutiny of records, it was noticed that they had cleared raw materials/inputs on which they had taken C .....

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n before issue of notice. However, a show-cause notice was issued to the appellant seeking to appropriate the duty and interest already paid and to impose penalty under Section 11AC of the Central Excise Act. 3. Learned Counsel for the appellant argued that there was no intention to evade payment of duty. They were clearing the material in both the cases to their sister unit and they were entitled to take CENVAT Credit of the same in their sister unit. She also argued that they had reversed the .....

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of show-cause notice along with interest, no show-cause notice can be issued unless it is a case of short payment on account of fraud etc. 4. Learned AR relies on the decision of Hon'ble High Court of Madras in case of Commissioner of Central Excise, Pondicherry Vs. Nexus Computers Ltd- 2014 (305) ELT 481 (Mad), wherein it has been held that in case of suppression/mis-declaration even if duty is paid prior to show-cause notice, penalty can be imposed. He also relied on the decision of the H .....

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