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2017 (5) TMI 953 - CESTAT NEW DELHI

2017 (5) TMI 953 - CESTAT NEW DELHI - TMI - Imposition of personal penalty u/r 26 - The Revenue contested the impugned order on the ground that the facility of closure of proceedings as contemplated in Section 11A (2) is not applicable for the proceedings for confiscation of finished goods/raw material u/r 25 and also for imposition of penalty u/r 26 - Held that: - Admittedly, the case against the respondent is with reference to the duty demand and improper accounting. There is a single notice f .....

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ty, interest and 25% duty as penalty, then the proceedings initiated through the show cause notice comes to an end. - Appeal dismissed - decided against Revenue. - E/3254 of 2009 (SM) - A/53369/2017-SM[BR] - Dated:- 18-5-2017 - Shri B. Ravichandran, Member ( Technical ) Shri K. Poddar, Authorized Representative (DR) - for the appellant Shri Kumar Vikram, Advocate - for the respondent ORDER Per: B. Ravichandran The Revenue is aggrieved by the order dated 01/09/2009 of Commissioner (Appeals), .....

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readwith Section 11AC on the respondent and penalty under Rule 26 on the Director of the respondent. The respondents have paid an amount of ₹ 31,31,000/- during the course of investigation itself, before the issue of show cause notice. The case was adjudicated by the Original Authority who confirmed the duty demand; confiscated the goods as proposed in the notice with option to redeem on payment of fine. He appropriated the duty amount from already paid amount. He also appropriated 25% of .....

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o the present case and, as such, the proceedings in respect of respondent manufacturer as well as its Director should have been concluded. Aggrieved by this order, the Revenue is in appeal. 2. The learned AR elaborated the grounds of appeal and the learned Counsel for the respondent supported the impugned order and submitted certain case laws in this regard. 3. I have heard both the sides and perused the appeal records. The Revenue contested the impugned order on the ground that the facility of .....

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considering the representation, if any, made by the person on whom notice is served under sub-Section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. [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 whom notice are served under su .....

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. There is a single notice for both the parties (manufacturing unit and the Director). The proceedings are common and the matter is same. The interpretation of Revenue that the proceedings under Rule 25 and Rule 26 will continue to hold good, even after payment of full duty liability alongwith interest and 25% of penalty, is against the provisions of Section 11A (2). 5. The Tribunal in various earlier occasions had examined similar set of issues and held that the proceedings initiated in the sam .....

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