Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

In Re : Asansol Alloys Pvt. Ltd.

2015 (3) TMI 1187 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATA

Application for settlement - Held that:- Bench observes that as per the provisions of Section 32E(1) of the Central Excise Act, 1944, an assessee can make an application for settlement only before adjudication. Since the show cause notice had already been adjudicated before the application was filed for settlement, Bench concludes that such an application cannot be entertained. Once the application for settlement itself is outside the purview of this Commission, the request of Shri Anjan Dasgupt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rtment. ORDER This order concerns of three Settlement Application Nos. 1042 to 1044/2014 filed by M/s. Asansol Alloys Pvt. 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, Vi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Excise, Bolpur Commissionerate, Nanur Chandidas Road, Sian, Bolpur - 731 204. 2.  Briefly, the facts of the case, as per the SCN, are that the applicant is a manufacturer of Silico Manganese under TSH No. - 7202 30 00 of the First Schedule to the Central Excise Tariff Act, 1985 and holds Central Excise registration; that on 5-9-2013, the officers of the Hdqrs. Anti-Evasion Unit, Central Excise, Bolpur Commissionerate based on an intelligence searched the factory cum-office premises of the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and Secondary & Higher Education Cess of ₹ 3,895/-) by the co-applicant No. 2 in his statement dated 5-9-2013. 3.1 The co-applicant No. 1, in his statement dated 9-9-2013 also accepted the shortage of 64.783 MT of Silico Manganese and also that the shortage had occurred due to removal of finished goods without payment of Central Excise duty. He also accepted the duty liability. 3.2 Having admitted the shortage of 64.873 MT of Silico Manganese, the applicant voluntarily submi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to why : (i) An amount of ₹ 4,00,915/- (including Central Excise duty ₹ 3,89,238/-, E. Cess ₹ 7,785/- and S&HE Cess ₹ 3,892/-) should not be demanded and recovered from them in terms of proviso to Section 11A(4) of the Act, (ii) Interest at appropriate rate shall not be recovered from them in terms of Section 11AA of the Act, (iii) Penalty under provision of Section 11AC(l)(a) of the Act shall not be imposed on them, and (iv) The total demand of ₹ 4,00,915/- sho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

S&H. Ed. Cess ₹ 3,205/-) contested the weighment of finished goods by the Central Excise Officers and stated that on the day of search, the quantity in DSA was 238.723 MTs and the total stock of final product was also 238.723 MTs. The applicant submitted that they have never cleared their finished product without payment of Central Excise Duties; that unfinished goods were entered in the DSA at the behest of Central Excise Officers conducting the search; that the Noticee Nos. 2 and 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 allowed to be proceeded with vide order dated 5-11-2014. 7.1 Report under Section 32F(3) along with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n 20-9-2013, interest under Section 11AA of the Central Excise Act, 1944, in the subject SCN, do not appear to be applicable in this case as the duty becomes payable in this case on 6-10-2013. It has further been submitted that in view of wilful act with intent to evade payment of Central Excise duty, the prayer for granting immunity from penalty may not be granted by the Hon ble Commission. 7.3 The case was fixed for hearing on 19-12-2014. During the hearing on 19-12-2014, the Department w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s 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 the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sioner (Appeals). Shri Dasgupta, advocate, submitted a copy of the adjudication order and a copy of the acknowledgement which have been taken on record. 8.1 The Department represented by Shri N.N. Mondal, Asstt. Commr. (A/E), and Shri K.S. Chakrabarti, Supdt., CE (A/E) Bolpur Commissionerate. Shri N.N. Mondal, Asstt. Commr., denied having any information about the case having been adjudicated. 8.2 The relief sought by the advocate, Shri Anjan Dasgupta, is of condonation of the delay fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version