9911796707
TMI Blog2017 (11) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharan, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.09.2014 passed by the Commissioner (A) wherein the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that during the scrutiny of their returns in Form ER 3 for the period from March 2011 to December 2011 and January 2012 to March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11A and 11AA of the Central Excise Act, 1944, respectively. It also appeared that they were liable for penalty under Section 11 AC (a) of the Central Excise Act, 1944 and Rule 27 of the Central Excise Rules, 2002. 3. The above facts culminated in the issuance of two show cause notices demanding excise duty along with interest and penalty viz SCN No.02/2013 DC dated 17.01.2013 (for Rs. 3,61 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to their own depot and had paid interest as well much before the issue of show cause notice. He further submitted that when duty along with interest is paid before the issue of show cause notice, the department should not have issued show cause notice at the first place and not to impose any penalty. He also submitted that there is no suppression of facts whatsoever and there was no intenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of his submission, he relied upon the following decisions: * CCE Vs. Adecco Flexione Workforce Solutions Ltd, 2012 (26) STR 3 (Kar.) * M.R. Coatings Pvt Ltd. Vs. CCE, 2013 (30) STR 76 (Tri-Ahmd) * Krishna Electrical Industries Ltd. Vs. CCE, 2013 (292) ELT 385 (Tri.-Del) 7. On the other hand, the Learned AR reiterated the findings of the impugned order. 8. After considering the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, I find that the decisions relied upon by the appellant cited supra are squarely applicable in the present case and by following the ratios of the said decisions, I am of the considered view that the impugned order imposing the penalty is not sustainable in law and therefore I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
