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TMI Blog2015 (3) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. having their factory at Nakrajoria, P.O. - Salanpur, Burdwan - 713 357 and office at Nakrajoria, P.O. - Salanpur, Burdwan - 713 357 (hereinafter referred to as 'the applicant'), Shri Joginder Singh, Director, residing at Hanuman Charai, G.T. Road, P.O. - Barakar, Burdwan - 713 324 ('the co-applicant No. 1' in short) and Shri Subhasish Chakraborty, Authorised Signatory, Vill - Jasidih, P.O. - Dishergarh, Burdwan - 713 333 ('the co-applicant Nos. 2 & 3' in short) under Section 32E of the Central Excise Act, 1944 (in short 'the Act'). These applications have been filed for settlement of the dispute arising out of show cause notice issued under C. No. II(8)64/AE/CE/Bol/2012/Pt-III/2675-77, dated 20-3-2014 (hereinafter referred to as 'the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 3.2 Having admitted the shortage of 64.873 MT of Silico Manganese, the applicant voluntarily submitted an account payee cheque Bearing No. 371374, dated 20-9-2013 for Rs. 4,00,915/- drawn on Oriental Bank of Commerce, G.T. Road (East) Branch, Asansol in favour of Commissioner of Central Excise, Bolpur Commissionerate, Bolpur. 4.1 On completion of the investigation, the above-mentioned SCN was issued whereby the applicant was called upon to show cause to the Deputy/Assistant Commissioner of Central Excise, Asansol-II Division, Sen Religh Road, Asansol under Bolpur Commissionerate as to why : (i) An amount of Rs. 4,00,915/- (including Central Excise duty Rs. 3,89,238/-, E. Cess Rs. 7,785/- and S&HE Cess Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ension-free, burden-free and not to keep any revenue burden pending. 5.2 The co-applicants in their applications dated 22-10-2014 have made similar submissions as the applicant and requested to reduce Central Excise duties and to exonerate the penalty on the applicant and on themselves. 5.3 Having admitted duty liability of more than Rs. 3 lakhs, and claiming to have made full disclosure while approaching for settlement the applicants prayed for allowing the case pending before adjudicating authority, to be settled granting reduction of Central Excise duties and immunity from penalty under the Act as they had already paid the admitted duty. 6. Notice under Section 32F(1) was issued on 29-10-2014 and the applications were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Bench to Commissioner (Bolpur)'s letter dated 10-12-2014 where it has been mentioned that the shortage was detected on 5-9-2013 and the duty liability was discharged on 20th September, 2013, therefore, the demand for interest under Section 11AA does not appear to be applicable in this case. 8. The matter was heard again on 6-2-2015, when Shri Anjan Dasgupta, advocate, appearing on behalf of M/s. Asansol Alloys Pvt. Ltd., submitted that the captioned show cause notice C. No. II(8)64/AE/CE/BOL/2012/Pt.III/2675-77, dated 20-3-2014 has already been adjudicated on 15-10-2014 and was received by them on 31-10-2014. The application for settlement dated 22-10-2014 was received in the Settlement Commission on 27-10-2014. Shri Dasgupta, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equested under this Office letter dated 10-2-2015 to check and intimate whether the show cause notice No. II(8)64/AE/CE/BOL/ 2012/Pt.III/2675-77, dated 20-3-2014 had been adjudicated or not. The jurisdictional Commissioner in his reply dated 17-2-2015 issued under C. No. V(30)06/Adj./ASN-II/CE/Bol/ 14/211 has informed that show cause notice issued under C. No. II(8)64/AE/ CE/BOL/2012/Pt.III/2675-77, dated 20-3-2014 has been adjudicated by the Assistant Commissioner, Central Excise & Service Tax, Asansol-II Division vide Order-in-original No. 16/AAPL/KAL7ASN-II/14-15 on 15-10-2014. Thus, the Bench finds that the show cause notice in respect of which the applicants have approached the Settlement Commission on 22-10-2014 had already been adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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