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2017 (2) TMI 1261

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..... batement application, therefore demand was premature. As regard the abatement application, Commissioner instead of deciding abatement, though discussed in the findings of the order about the denial of abatement no order was passed as it clearly come out from the operative portion of the order. I am surprise to note that without any show cause notice on the application of abatement, ld. Commissi .....

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..... I hereby confirm the duty amount of ₹ 11,69,175/- under Rule 96ZP(3) of Central Excise Rules, on M/s. Mahammadi Steel Mills Pvt. Ltd., E-16, MIDC, Dhulia, Jalgaon. (b) I impose a penalty of ₹ 11,69,175/- under Rule 96ZP(3) of Central Excise Rules, equal to the outstanding duty amount against M/s. Mahammadi Steel Mills Pvt. Ltd., E-16, MIDC, Dhulia, Jalgaon. (c) The as .....

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..... uty is not sustainable and same deserve to be set aside. He alternately submits that in any case penalty and interest is not chargeable under compounded levy scheme under Rule 96ZP(3) has held by Hon ble Supreme Court in the Shree Bhagwati Steel Rolling Mills v. Commr. of Central Excise [2015 (326) E.L.T. 209 (S.C.)]. 3. On the other hand, Shri Sanjay Hasija, ld. Superintendent (AR) appearing o .....

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..... g any order on the abatement application, therefore demand was premature. As regard the abatement application, Commissioner instead of deciding abatement, though discussed in the findings of the order about the denial of abatement no order was passed as it clearly come out from the operative portion of the order. I am surprise to note that without any show cause notice on the application of abatem .....

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