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M/s. Sujana Metal Products Limited (formerly known as M/s. Sujana Steels Limited) Versus Customs, Excise & Service Tax Appellate Tribunal, The Commissioner of Central Excise

Imposition of penalty - Violation of Rule 209A of the Central Excise Rules, 1944 - Import of scrap into India and sold it locally - Held that:- the appellant was an importer and cleared the goods after payment of duty of excise. Rule 209A imposes three requirements to be satisfied before a penalty could be imposed. Those requirements are (1) that the person concerned should have acquired possession of or in any way concerned in transporting, removing, depositing, keeping, concealing, selling or .....

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ing activity. The goods did not become excisable goods at the hands of the appellant. It is only at the hands of the Company Chamak Holdings Limited, that the goods became excisable goods due to the manufacturing activity undertaken by that company. Therefore, the second requirement is not satisfied. - The third requirement is also not satisfied since the goods were not liable for confiscation at the hands of the appellant. The appellant is not alleged to have defaulted in payment of customs .....

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in favour of appellant - C.M.A.No.2903 of 2014, M.P.Nos.1 of 2014 and 1 of 2015 - Dated:- 19-2-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Appellant : Mr. M. Karthikeyan For the Respondent : Mr. A. P. Srinivas JUDGMENT ( Judgment of the Court was delivered by V. Ramasubramanian, J. ) The above appeal, filed by an Importer under section 35G of the Central Excise Act, was admitted on 14.11.2014, on the following questions of law:- "1. Whether Tribunal is correct in holding that .....

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fiscation and the raw materials supplied by them are not liable for confiscation at all under Central Excise Act/Rules, which is the requirement for imposing penalty under Rule 209A? 3. Whether the Tribunal is correct in not considering the plea of the appellant that in view of the order of settlement passed against the main noticee, by the Settlement Commission, granting various immunities, including immunity from confiscation and penalties, the penal proceedings against the appellant shall als .....

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tigation undertaken against the said Chamak Holdings Limited by the Director of Anti-Evasion. It was found during the investigation that the said Company manufactured finished products and sold it in the open market without raising invoices, thereby evading duty of excise. 4. Therefore, a demand of excise duty was made on the said Company. The proceedings initiated against the said Company ultimately got concluded in a settlement between the Department and the said Company. Under the terms of th .....

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llant. The said order was confirmed by the Commissioner (Appeals) and thereafter by the CESTAT by order dated 4.7.2014. It is against these orders that the appellant is before us. 6. At the outset, we do not know what was the violation committed by the appellant and how Rule 209A of the Central Excise Rules is attracted in the case on hand. Admittedly, the appellant was an importer. Admittedly, he cleared the goods after payment of duty of excise. 7. Rule 209A reads as follows:- "209A. Pena .....

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ied before a penalty could be imposed. Those requirements are (1) that the person concerned should have acquired possession of or in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing or in any other manner dealing with the goods; (2) that such goods must be excisable goods and (3) that he must have knowledge or reason to believe that those goods are liable to be confiscated under the Central Excise Act or the rules. 9. Let us assume for the sake .....

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