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M/s Sharp Engineers, Shri Amitbhai Babubhai Patel, Shri Babubhai Joitaram Patel And Shri Dhirubhai K Modhwadia Versus Commissioner of Central Excise-Ahmedabad-I

2016 (3) TMI 299 - CESTAT AHMEDABAD

Penalty under Section 11AC - Held that:- The demand of duty alongwith interest and penalty on the assessee is upheld as the appellants are not contesting. As the assessee already paid penalty 25% of the duty alongwith the entire amount of duty and interest before issuance of show cause notice, they are entitled the option as provided under Section 11AC of the Act 1944 and there is no need to pay the balance amount of penalty subject to verification of deposit of ₹ 17,72,000.00, which may b .....

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RDER PER : MR.P.K. DAS, These appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, I find that M/s Sharp Engineers (hereinafter referred to as the assessee ) a partnership firm was engaged in the manufacture of Lift Winding Machine unit and parts thereof falling under Ch 84 and 85 of the Schedule to the Central Excise Tariff Act 1995. On 7.6.2005 the Central Excise officers visited the fact .....

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e entire amount of duty alongwith interest and penalty of 25% of duty, which would be ₹ 17,72,800.00. Thereafter, a show cause notice dated 18.12.2007 was issued proposing demand of duty alongwith interest and to impose penalty of equal amount of duty and to impose penalty on the partner of the assessee and the proprietors of the other two units. The Adjudicating Authority confirmed the demand of duty of ₹ 13,57,039.00 alongwith interest and imposed penalty of equal amount of duty on .....

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Tribunal. 3. The Ld. Advocate on behalf of the appellants submits that as they have already paid the entire amount of duty alongwith interest and penalty of 25% of the duty, no Show cause notice should be issued under Section 11A (2B) of the Central Excise Act 1944. He further submits that both the authorities below had not given the option to pay penalty of 25% duty as provided under Section 11AC of the Act. It is submitted that as the penalty was imposed on the partnership firm, no separate p .....

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on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the Central Excise Officers detected the irregularity and thereafter they have paid the duty and therefore imposition of penalty are justified. He further submits that the penalty was imposed on the proprietors and not the firm, which is a dummy unit and therefore imposition on the individual proprietor are justified. 5. After hearing both the sides and on perusal of the records, I find that the appe .....

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