TMI Blog2017 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer before service of notice on him. There is no evidence on record to sustain the allegation of wilful misstatement, fraud or intention to evade payment of duty. Apparently, the longer period of short payment alone was considered as reason enough for non-closure of case under Section 11A(2B). This much has been recorded by the lower authorities also. We find the short payment spread over longer period by itself will not bar the closure of case, without SCN. While upholding the payment of differential duty alongwith interest by the appellant, the penal proceedings against the appellant are found to be untenable - appeal allowed - decided partly in favor of appellant. - Excise Appeal No.57852 of 2013 - A/53604/2017-EX[DB] - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order dated 27.03.2009 confirmed the said differential duty alongwith interest and appropriated the duty already paid alonwith interest. He also imposed penalty equivalent to duty under Section 11AC of the Act. On appeal, the original order was upheld by the impugned order. 3. Ld. Counsel for the appellant submitted that the appellants were having large number of items, some of them are liable to duty under normal transaction value and some of them are liable to duty based on MRP, printed on the packages. They are following both the methods of assessment. However, in respect of a few products falling under CETH 8536 they failed to adopt MRP based value, by error. When the same was pointed out, they have taken immediate action to quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout issue of notice where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer before service of notice on him. In the present case, the lower authorities held that in terms of Explanation 1 to Section 11A(2B) such closure is not possible if such short payment of duty is due to reason of fraud, collusion or any wilful mis-statement or intention to evade payment of duty. It is observed by the lower authorities the Central Excise duty nor paid for a longer time, will act as a bar for closure of case. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
