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M/s N.S. Ispat (India) Pvt. Ltd. And M/s Hanuman Ispat Pvt. Ltd. Versus CCE, Raipur

2016 (9) TMI 279 - CESTAT NEW DELHI

Imposition of penalties - entire amount of duty along with interest and penalty equal to 25% of duty was paid prior to issuance of show cause notice - Held that:- as is evident from provision of Section 11A (1A) & (2) of the Central Excise Act, 1944, .....

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ed, the proceedings were deemed to be conclusive even in respect of other persons to whom notice was served. Therefore, the appeals are allowed to the extent that penalties in excess of 25% of the duty in respect of M/s N.S. Ispat (India) Pvt. Ltd. a .....

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hnical). Shri Abhas Mishra, Advocate for the Appellant Shri B.B. Sharma, A.R. for the Respondent ORDER: Per R.K. Singh: These appeals are against orders-in-appeal in terms of which duty demands of ₹ 3,24,382/- and 2,28,781/- along with interest .....

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per Section 11A, even adjudication order need not have been issued in these circumstances. (iii) He is only contesting the penalty in excess of the penalty already paid. 3. The ld. DR reiterated the impugned order. 4. I have considered the contention .....

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1A) When any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, by reason of fraud, collusion or any willful misstatement or suppression of facts, or contravention of any of the provisions of th .....

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y him, and the interest payable thereon under section 11AB and penalty equal to twenty-five per cent. of the duty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice.] (2) 67 [ 68 [Central Ex .....

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ice) and thereupon such person shall pay the amount so determined: 69 [Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to w .....

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