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2016 (9) TMI 1231 - CESTAT HYDERABAD

2016 (9) TMI 1231 - CESTAT HYDERABAD - TMI - Imposition of penalty - Rule 25 of the Central Excise Rules 2004 - duty evasion - default in payment of duty - one day in an instance and two days in another instance owing to severe financial difficulties - Held that:- by respectfully following the decision of Tribunal in the case of M/s Annapurna Earcanal Ltd V/s Commissioner of customs and C.E., Hyderabad [2016 (9) TMI 1113 - CESTAT HYDERABAD], the impugned order to the extent of imposition of pena .....

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xcise duty beyond 30 days from the due date for the months of June 2012 and July 2012 on 06-08-2012 and 07-09-2012, instead of due dates on 06-07-2012 and 06-08-2012 respectively. Show Cause Notice dated 27-01-2014 was issued by the Additional Commissioner of Customs and Central Excise, Hyderabad-III Commissionerate, Hyderabad treating the goods valued at ₹ 2,14,33,038/- cleared on 06-08-2012, 06-09-2012 and 07-09-2012 by not paying the duty in Account Current consignment wise, as clearanc .....

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2 and 07-09-2012 without payment of duty consignment wise in current account and by irregularly paying duty by utilizing CENVAT credit should be treated as goods cleared without payment of duty and imposed redemption fine of ₹ 1,00,000/- in lieu of confiscation; confirmed the demand of CE duty of ₹ 28,33,350/- in terms of Sub Section (1) of Section 11A of CEA along with interest at applicable rate under Section 11AA of CEA; appropriated ₹ 28,33,350/- towards duty and ₹ 2, .....

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eal are: 3.1 The learned Commissioner ought to have seen that the default is only for one day in an instance and two days in another instance owing to severe financial difficulties and there was no intention on the part of the appellant to evade payment of duty the provisions of Rule 25 are not attracted. 3.2 The learned Commissioner even otherwise failed to give a finding as to how the judgement of the Honourable High Court of Gujarat in the case of CCE V/s Saurashtra Cements Limited reported i .....

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erest are proper. 6. The relevant portion of the Annapurna Earcanal decision cited supra is reproduced below for better understanding: 1. The short issue that arises for consideration in this appeal is the imposition of penalty under Rule 25 of Central Excise Rules, 2004 for the contravention of Rule 8(3A) of the Central Excise Rules, 2004. 2. The appellants are manufacturers of RBE panel board and are registered with Central Excise Department. It is their case that due to acute financial constr .....

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