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M/s Siddharth Warp N Draw Ltd. Versus Commissioner of C. Ex. & S. Tax Surat-II

Eligibility of exemption under N/N. 5/98-CE, dt.3.6.1998 - Air Mingled Polyester Yarn - Air Mingled Polyester Yarn were exempted prior to 01.03.1999 by virtue of Notification No.5/98-CE, dt.3.6.1998. However, the said product became remove from the exemption list w.e.f. 1.3.1999 - whether benefit of exemption will be available for the clearance of the goods during the period January 1999 to March 1999? - the Appellant did not dispute about the duty, but assailed the impugned order for imposing p .....

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rmed would be too harsh. However, it cannot be denied that there was violation of the provisions of the Central Excise Act and the Rules made thereunder while clearing the goods availing the exemption Notification. Therefore, imposing of nominal penalty would meet the ends of justice. Keeping in view the circumstances, in my opinion, imposition of penalty of ₹ 5,000/- would suffice the purpose. Accordingly, the penalty is reduced from ₹ 44,021/- to ₹ 5,000/- (Rupees Five Thousa .....

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A.R. ORDER This appeal is filed against OIA No.MS/73/SRT-II/2008, dt.20.06.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat-II. 2. The brief facts of the case are that the Appellants are engaged in the manufacture of Air Mingled Polyester Yarn, which were exempted prior to 01.03.1999 by virtue of Notification No.5/98-CE, dt.3.6.1998. However, the said product became remove from the exemption list w.e.f. 1.3.1999. The Appellants continued to manufacture and cleared the said produ .....

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Aggrieved by the said orders, the Appellants preferred an appeal before the learned Commissioner (Appeals), who in turn, reduced the duty further to ₹ 44,021/- and imposed equal amount of penalty under Rule 173Q of Central Excise Rules 1944. Also, she directed recovery of interest under Section 11AB of Central Excise Act, 1944. Hence, the present appeal. 3. The learned Advocate Shri Willingdon Christian for the Appellant submits that the clearance of Air Mingled Polyester Yarn, erroneousl .....

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penalty is imposable in the facts of the present case. He has further submits that the Section 11AB of Central Excise Act, 1944 in its present form has been introduced w.e.f. 11.05.2001. Prior to the said date, for invoking said provision, element of suppression, mis-declaration etc was necessary. In the present case, in absence of any suppression, mis-declaration etc, interest under Section 11AB of Central Excise Act, 1944 as was before 11.05.2001, is not attracted. In support of his argument, .....

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