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M/s Novateur Electrical And Digital Systems Pvt. Ltd. Versus Commissioner of Central Excise, Noida

2016 (3) TMI 896 - CESTAT ALLAHABAD

Rebate claims entitlement - validity of demand raised - Held that:- No demand under Rule 8 (3A) can be raised without service of valid show-cause notice, giving an opportunity of hearing for adjudication, the provision being penal in nature. Secondly, I hold that under the circumstances in this case being short payment of duty, the provisions of Rule 8(3A) are not attracted and the ld.Commissioner (Appeals) has erred in upholding the appropriation of the purported demand under Rule 8 (3A). Third .....

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52087/15 - Final Order No. A/70017-70022/2016-SM - Dated:- 7-1-2016 - Anil Choudhary, Member (J) For the Appellant : Shri G P Banerjee, Adv. For the Respondent : Shri Chatru Singh, Asstt, Commr (AR) ORDER Per Anil Choudhary The appellant, M/s Novateur Electrical & Digital Systems Pvt. Ltd., is in appeal against the Order-in-Appeal Nos. NOI/ExCus/000/129-134/2013-14 dated 28/06/2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Noida, wherein the rebate clai .....

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ping in the invoicing system. The amount of short payment was discovered suo moto and calculated at ₹ 42,80,590/-, which was paid by debit to Cenvat account on 31.10.2012 and also the interest for the period, was deposited through PLA of ₹ 2,36,641/-. Thereafter, on the verbal direction of the Range Superintendent that the appellant is required to pay the short paid duty in cash, the appellant again paid the said amount of ₹ 42,80,590/- by cash/PLA on 04.01.2013 and also paid i .....

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2002 read with Section 11AA of the Act. The appellant immediately vide their letter dated 05.03.2013 replied stating that there is no case of default of payment and it is a case of short payment, which have been suo moto paid with interest and as such, the provision of Rule 8 (3A) is not attracted in their case. No further correspondence was made by the Revenue in this regard. The appellant is also the exporter of the product and had applied for rebate vide six different applications, on which r .....

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; 6,61,472.00 3. 81/CE/APPL/Noida/2013 dated 26.04.2013 487-R/N-IV/12-13 dated 28.02.2013 Rs.3,87,247.00 4. 82/CE/APPL/Noida/2013 dated 26.04.2013 488-R/N-IV/12-13 dated 28.02.2013 Rs.2,95,915.00 5. 83/CE/APPL/Noida/2013 dated 26.04.2013 489-R/N-IV/12-13 dated 28.02.2013 Rs.4,77,066.00 6. 84/CE/APPL/Noida/2013 dated 26.04.2013 490-R/N-IV/12-13 dated 28.02.2013 Rs.2,75,022.00 It is further evident from the records that no opportunity was granted to the appellant before making aforementioned adjus .....

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im in the returns, which is not the case admittedly. Secondly, he argues that no demand under Rule 8 (3A) can be raised without the service of show-cause notice and order of adjudication. He further argues that the adjustment of the rebate without any notice as required under the provisions of the Act and the Rules or any opportunity of hearing, is bad. He further states that as required under Section 11A (b) read with sub-section 3 of Section 11A, it is explicit, in case of short payment of dut .....

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