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2017 (1) TMI 14 - CESTAT MUMBAI

2017 (1) TMI 14 - CESTAT MUMBAI - TMI - Interest - Penalty - Rule 25 of the Central Excise Rules, 2001/2002 - Held that: - In my considered view that this unacceptable proposition for a simple reason that the provision of Central Excise Act more specifically, Section 11AB is for demand of interest on the amount of Central Excise duty which have been confirmed and paid by an assessee - Appellant has himself voluntarily discharged the duty liability, that does not mean there would be no interest l .....

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d. - Appeal No. E/1447 & 1467/10-Mum - Dated:- 1-11-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri N.N. Prabhudesai, Superintendent (A.R.) for the Appellant Shri Rajesh Ostwal, Advocate for the Respondent ORDER Per M. V. Ravindran These two appeals are filed by the appellant-assessee as well as the Revenue against Order-in-Appeal No. M-I/PAP/167/2010 dated 29.04.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. Since both the appeals are directed against the same impugned .....

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iod. The appellant-assessee himself approached the department informing about their activities furnishing the particulars of clearance value and requesting the department to issue a show-cause notice for granting registration and for paying the duty for the past period. In the case in hand appellant before getting the show-cause notice discharged the Central Excise duty. The adjudicating authority after following due process of law confirmed the demand raised and appropriated the amount paid by .....

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e appellant-assessee is an appeal against the impugned order demanding interest while the Revenue is in appeal against setting aside the penalty by the lower authority. 4. Learned Counsel appearing for the appellant-assessee would draw our attention to the findings recorded by the first appellate authority. It is his submission that the first appellate authority has clearly recorded that no evidence produced by the department to establish that the appellant had delayed payment of Excise duty hen .....

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Central Excise duty as they were affixed with brand name Branson . It is his submission in this appeal; appellant has not clearly spelt out a law and he was under a bona fide belief that duty liability does not arise. It is his submission that the appellant should have approached the departments if they were under such belief and should have filed a annual declaration. He would submit that there was no bona fide belief and there was a clear intention to evade payment of Central Excise duty. It i .....

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here was no intention to evade payment of duty interest liability has to be set aside. In my considered view that this unacceptable proposition for a simple reason that the provision of Central Excise Act more specifically, Section 11AB is for demand of interest on the amount of Central Excise duty which have been confirmed and paid by an assessee. Appellant has himself voluntarily discharged the duty liability, that does not mean there would be no interest liability, as provision of Section 11A .....

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o for imposing equal penalty. But in the instant case, no documentary evidence has been produced by the department to establish that the appellant had intentionally evaded payment of excise duty. Whereas, as already stated, in the instant case, the appellant, on his own, approached the department, after obtaining opinion of his consultant, and informed about their activities and clearance value with request to issue SCN for granting central excise registration and for payment of duty for the pas .....

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government to collect duty and interest. Penalty is a punishment, which is inflicted on the person, who has intentionally evaded the duty so as to defraud the government. In the instant case, as already held, there was no intention on the part of the appellant; that further the appellant is also not liable to pay equal penalty under section llAC of the Act in view of 'Other facts also viz. that there were conflicting decisions as regard to availability of SSI exemption to the goods which we .....

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