TMI Blog2016 (9) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... e month of March, 2012 the appellant has paid duty at full rate therefore, under Section 11A(2B) of Central Excise Act, 1944, the show cause notice issued for the month of March, 2012 does not survive - Demand up to the period of February, 2012 is hit by limitation and for demand for the month of March, 2012 the show cause notice does not survive in view of Section 11A(2B) of Central Excise Act, 1944. Appeal allowed - decided in favor of appellant. - E/52219-52220/2014-EX(DB) - Final Order Nos. 70954-70955/2016 - Dated:- 28-9-2016 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri S.K. Pahwa and Rohan Pahwa, Advocates, for the Appellant. Shri Sumanta S. Chattopadhyay, Superintendent (AR), for the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. There were proposals for interest and penalty on Director in the said show cause notice. The show cause notice was adjudicated through impugned Order-in-Original No. 04/Commr./MRT-I/2014, dated 9-1-2014, wherein the demand was confirmed to the extent of ₹ 1,79,67,444/-. Further ₹ 49,56,524/- paid by the appellants under protest were appropriated and equal amount of penalty was imposed. Further, the appellant, Virender Sareen, Managing Director of Sunridges Sporting, was imposed with a penalty of ₹ 15 lakh as personal penalty. 3. Aggrieved by the said Order-in-Original No. 04/Commr./MRT-I/2014, dated 9-1-2014, the appellants preferred appeal before this Tribunal. 4. Heard the Ld. Counsel. The Ld. Counsel has submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough Notification No. 103 of 2008-Cus. (N.T.), dated 29-8-2008 and also through Notification No. 68/2011-Cus. (N.T.), dated 22-9-2011, the said goods have been classified under Chapter Heading No. 9506. Even if the classification issued is not finalized the demand in the present case gets hit by limitation for the period up to February, 2012. For the month of March, 2012 the appellant has paid duty at full rate therefore, under Section 11A(2B) of Central Excise Act, 1944, the show cause notice issued for the month of March, 2012 does not survive. We, therefore, do not go into the issue of classification and we hold that demand up to the period of February, 2012 is hit by limitation and for demand for the month of March, 2012 the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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