TMI Blog2017 (10) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on record to show that there was suppression with intention to evade the payment of duty. In the case of CCE, Bangalore-I Vs. Geneva Fine Punch Enclosures Ltd. [2011 (1) TMI 746 - KARNATAKA HIGH COURT], Hon’ble Karnataka High Court held that once the duty is paid along with interest before issuance of the SCN, then Revenue will not issue SCN. Appeal allowed - decided in favor of appellant. - E/20080/2014 - Final Order No. 22341 - Dated:- 29-9-2017 - Shri S. S. Garg, Judicial Member Ms. Rinkey Jassuja, Chartered Accountant For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dt. 19/11/2013 passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose penalty under Section 11AC of the CEA, read with Rule 25 of the Central Excise Rules, 2002 (CER, for short). After following the due process of law, the original adjudicating authority confirmed the proceedings raised in the show-cause notice, besides, imposing penalty of ₹ 34,33,432/-. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner and the learned Commissioner vide the impugned order has rejected the appeal of the appellant. Hence the present appeal. 3. Heard both the parties and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering all the submissions made by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation cannot be invoked in the instant case as none of the circumstances prescribed under the proviso to Section 11A(1) of the Act exists in the instant case. She further submitted that the Revenue has not brought any evidence on record to prove that the appellant has suppressed the facts with intent to evade payment of duty and further the appellant has not committed any kind of fraud or collusion or has engaged in wilful misstatement with intent to suppress facts and to avoid payment of duty. She further submitted that mere non-payment of duty without any deliberate intention to withhold /suppress information from the Department cannot justify the invocation of extended period of limitation. In support of her submission, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has suppressed the material facts from the Department and has not disclosed that the packaged software manufactured / developed by the appellant are liable to duty. He further submitted that only in pursuance to the visit of DGCEI officers to the unit during October 2008, the appellant paid the duty involved along with interest without any protest. He also submitted that evasion of duty came to light only during investigation by the DGCEI and the payment of duty with interest is not a voluntary payment; therefore the penalty under Section 11AC was rightly imposed by the Commissioner(Appeals). In support of their submission, they relied upon the decision of Hon ble High Court of Allahabad in the case of Cattle Remedies Vs. CESTAT, New De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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