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2016 (2) TMI 455 - CESTAT KOLKATA

2016 (2) TMI 455 - CESTAT KOLKATA - TMI - Default in payment of duty - requirement of Clearance/removal of the goods without utilising the CENVAT Credit and making payment of duty in cash - Held that:- The original authority had confirmed the demands in March, 2010 and the appeal was disposed by the Ld. Commissioner(Appeal) in September, 2010, whereas, the BIFR order was passed on 07th April, 2011. Now, the claim of the appellant is that they had complied with the direction/order of the BIFR, he .....

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s Ltd.'s case (2009 (2) TMI 147 - CESTAT, BANGALORE ). In the result, the impugned order is set aside and the appeals are remanded to the Ld. Commissioner (Appeals) for deciding the issue afresh in the light of subsequent developments in the case. All issues are kept open. Needless to mention that a reasonable opportunity of hearing be granted to the Appellant. - Excise Appeal Nos.: E/735 to E/739/2010 - Order No : FO/A/75807-75811/2015 - Dated:- 11-12-2015 - DR. D.M. MISRA, MEMBER (JUDICIAL) Fo .....

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they were required to discharge duty on each consignment, at the time of clearance/removal of the goods without utilising the CENVAT Credit. Show Cause Notices were issued for violation of the said provision and proposition for recovery of duty, interest and imposition penalty. On adjudication, the duty was confirmed and penalty imposed besides recovery of interest also under Section 11AB of CEA, 1944. Aggrieved by the said orders, the appellant preferred Appeals before the Ld. Commissioner (App .....

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payment of outstanding duty was allowed to be paid including utilization of CENVAT Credit within three years from the date of the sanction of the said scheme and waiver of interest and penalty were also allowed for a period of three years from the date of sanction of the scheme. Ld. Advocate submitted the copy of challans and letters addressed to the Assistant Commissioner of Central Excise, last being the letter 23/12/2013 where under it was intimated to the department that the entire amount of .....

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