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Commissioner of Central Excise, Customs and Service Tax Trivandrum Versus Centre for Development of Imaging Technology (C-DIT)

2018 (1) TMI 486 - CESTAT BANGALORE

Non-speaking order - case of Revenue is that the order of the Commissioner is non-speaking inasmuch as the question of imposition of penalty is not discussed - Held that: - there is no infirmity in the impugned order which is passed by the Commissioner after considering all material on record - the Commissioner has held that there was a bona fide on the part of the assessee for not paying the duty to the Government - the duty has been paid which was appropriated to the Government account by the .....

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- (Rupees Sixteen Lakhs Thirty Two Thousand Seven Hundred and Two only) under Show Cause Notice No. 6/2011 CE dated 28.04.2011 and ₹ 13,18,767/- (Rupees Thirteen Lakhs Eighteen Thousand Seven Hundred and Sixty Seven only) under Show Cause Notice No. 12/2011 dated 04.10.2011 and dropped further proceedings in respect of the balance amounts. The Commissioner has also held that the assessee shall pay the interest. The Commissioner has appropriated an amount of ₹ 1,26,59,455/- (Rupees On .....

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abels cleared to Kerala State Beverages Corporation Ltd. at the rate of 13.86 paise per label while the said plastic stickers are removed to different customers. Department noticed that the assessee had effected clearances of the said excisable goods during the period from November 2006 to March 2010 without obtaining Central Excise Registration, without payment of appropriate Central Excise duty and removing the said goods without the cover of proper invoices and without filing statutory ER-1 r .....

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ter examining the records of the assessee, the Department found various discrepancies and thereafter the assessee was issued various show-cause notices for various periods. The assessee filed reply to the three show-cause notices issued to them and they submitted that they are a Society registered under the Travancore Cochin Literary Scientific and Charitable Societies Act, under an expansion programme of Kerala State Film Development Corporation as per orders of the Government of Kerala. They h .....

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Excise Rules, 2002 and also under the provisions of Rule 27 of Central Excise Rules, 2002. 2. Heard both the parties and perused the records. 3. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the Commissioner has not imposed any penalty under Rule 25 and 27 of the Central Excise Rules, 2002 in spite of the fact that in the show-cause notices these Rules have been invoked for imposing penalty. He further submitted that in the impugned order, the Commissi .....

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o penalty under Rule 25 and 27 of the Central Excise Rules, 2002. 4. On the other hand the learned counsel for the assessee defended the impugned order by submitting that the Commissioner (Appeals) in the impugned order has considered in detail all the facts and circumstances and the documents produced by the assessee and after considering all the material on record, the Commissioner has rightly disposed of all the show-cause notices. He further submitted that in the impugned order, Commissioner .....

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