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

2015 (3) TMI 1187 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATA - 2016 (332) E.L.T. 567 (Sett. Comm.) - 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. .....

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Assessee. Shri N.N. Mondal, Assistant Commissioner (A/E) and K.S. Chakrabarti, Superintendent, C.E. (A/E), for the Department. 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. - .....

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ed by the Deputy Commissioner (A/E), Central Excise, Bolpur answerable to the Deputy/Assistant Commissioner of Central 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 .....

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0,915/- (including Central Excise duty to the tune of ₹ 3,89,238/-, Education Cess to the tune of ₹ 7,785/- 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 .....

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ssistant Commissioner of Central Excise, Asansol-II Division, Sen Religh Road, Asansol under Bolpur Commissionerate as 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 provi .....

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he extent of ₹ 3,30,093/- (including Central Excise duty ₹ 3,20,478/-, Education Cess ₹ 6,410/- & 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 .....

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xonerate the penalty on the applicant and on themselves. 5.3 Having admitted duty liability of more than ₹ 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 appl .....

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tents of the SCN and also stated that as the case was booked on 5-9-2013 and the assessee paid their entire liability on 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 bl .....

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ention of 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 .....

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ion order has lapsed, the Settlement Commission may consider condoning the delay for filing an appeal before the Commissioner (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 havi .....

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