TMI Blog2017 (6) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority to examine the legal provisions as inserted in 2006 in Section 11A - appeal allowed by way of remand. - E/2152, 2186, 2471/2011-[DB], E/2289-2290, 2338-2339/2011-[DB] & E/2291/2011-[DB] - A/54326-54333/2017-EX[DB] - Dated:- 23-6-2017 - Mr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) For the Appellant : Mr. S.P. Mathew, Vijay Joshi (Advocate) For the Respondent : Mr. H.C. Saini, D.R. ORDER Per: B. Ravichandran These bunch of appeals are against order dated 08.06.2011 of Commissioner of Central Excise, Jaipur-II. The main appellant/ assesee, Ms. Shree Raj Pan Masala Pvt. Ltd. were engaged in the manufacture of Pan Masala containing tobacco (Gutka) liable to Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of packing material, transporting trucks and allowing them to redeemed on payment of fines. The original authority imposed penalties on various noticees under Rule 26 of Central Excise Rules, 2002. 2. The Ld. Counsel appearing for the main appellant/ assesee M/s Shree Raj Pan Masala Pvt. Ltd. submitted that they have paid ₹ 1,25,97,575/- before the issue of impugned order itself. This is mentioned in the said order also. He submitted that they are not contesting the case on merit. The only plea is for the application of provisions of Section 11A(1A) of the Central Excise Act, 1944 as inserted by Taxation Laws (Amendment) Act, 2006. He admitted that they did not make this claim for closure of the proceedings before the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty equal to twenty-five per cent. of the duty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice. ; (b) to sub-section (2), the following provisos shall be added, namely:- 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 is served under sub-section (1) shall, without prejudice to the provisions of sections 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein: Provided further that, if such person has paid duty in part, interest and penalty under sub-section (1A), the Central Excise Officer, shall deter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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