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Commissioner of Central Excise, Pune-II Versus Keihin Fie P. Ltd.

2018 (2) TMI 895 - CESTAT MUMBAI

Penalty u/s 11 A(1) of the Central Excise Act, 1944 - job-work - short payment of duty - extended period of limitation - Held that: - It is true that the respondent has not paid duty at the time of clearances of intermediary goods, which resulted tha .....

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nt. - The SCN is also barred by limitation. - Appeal dismissed - decided against Revenue. - E/86412/17 - A/91757/2017 - Dated:- 9-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri H.M. Dixit, Asst. Commr (AR) - for appellant Shri S.A. Gundec .....

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the case are that the respondent is engaged in manufacture of various excisable goods falling under Chapter No.84 of the first schedule to the CETA, 1985 which they send to the job worker on job work basis for the purpose of machining which has been .....

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the goods in terms of CAS 4. Appellant immediately paid the differential duty along with interest. Thereafter show-cause notice was issued by invoking extended period of limitation for appropriation of the amount paid by appellant demanding duty of & .....

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al Excise Act, 1944. 3. On appeal of Commissioner (Appeals) has dropped the proceeding initiated against the respondent. Against the impugned order Revenue is before me. 4. Learned A.R. submits that as the respondent was required to pay duty as per C .....

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osed the contention of the learned A.R and supported the impugned order by saying that when they have been pointed out by audit party that they have to pay duty, they paid duty along with interest in terms of Section 11A of the Central Excise Act, 19 .....

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rd both sides and considered the submissions. 7. I find that the goods have been cleared intermediary by the respondent for further processing to the jobworker. The said goods after processing have been returned back to the respondent and the same ha .....

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