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API Equipments and Engineers (P) Ltd. Versus Commr. of C. Ex., Pune

2016 (2) TMI 820 - CESTAT MUMBAI

Non payment of duty - Interest payment made from Cenvat credit account - Held that:- It is not under dispute that the appellants cleared the goods from February, 2006 to March, 2008 without payment of duty. They did not file any quarterly/monthly returns. The only explanation given by them is that they have financial difficulties. It is not in dispute that the said amount of duties were collected from their customers. It was their duty to deposit clearance of the goods on the due date.

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nnot absolve himself from the penalty. However, keeping in view the overall facts and circumstances of the case, we reduce the penalty on the Director Shri Atul Ashok Purandare from ₹ 10 lakhs to ₹ 2 lakhs, except the above modification, both the appeals are dismissed. - E/1547 and 1549/2011 - Final Order Nos. A/1817-1818/2015-WZB/EB - Dated:- 24-6-2015 - Shri P.K. Jain, Member (T) and S.S. Garg, Member (J) Shri Prasad S. Tendulkar, Consultant, for the Appellant. Shri V.K. Agarwal, A .....

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ay the balance duty in cash. In the subsequent month, i.e. March, 2006 no such duty was paid. Quarterly return ER-3 was also not filed by the appellant. Thereafter for the next two years, i.e. from April, 2006 to March, 2008, the appellant continued to manufacture the goods and cleared the same without paying the duty. The appellant further collected the duty from their customers. Since the appellant did not deposit the duty, the case was investigated. Thereafter, a notice dated 22-6-2010 was is .....

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d to be paid from the accumulated credit of duty. The learned Counsel also submitted that the Hon ble Gujarat High Court judgement in the case of Indsur Global Ltd., v. UOI reported in 2014 (310) E.L.T. 833 (Guj.) wherein the Hon ble Gujarat High Court has held the provisions of Rule 8(3A) as ultra vires. The learned Counsel also submitted that the Director did not know much about the excise rules and regulations hence no penalty is imposable on him. 4. The learned AR opposed the contention .....

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