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2016 (9) TMI 279 - CESTAT NEW DELHI

2016 (9) TMI 279 - CESTAT NEW DELHI - 2016 (338) E.L.T. 758 (Tri. - Del.) - 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, once the entire amount of duty, interest and penalty equal to 25% of the duty demanded was remitted even before the issuance of show cause notice as is evident from the prim .....

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No.50915-50917/2016-SM(BR) - Dated:- 15-2-2016 - Mr. R.K. Singh, Member (Technical). 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 and penalties have been upheld. 2. The ld. Advocate for the appellants states that : (i) The entire amount of duty confirmed along with interest and penalty equal to 25% of .....

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ection 11A (1A) & (2) of the Central Excise Act, 1944 reads as under : (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 this Act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the .....

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