TMI Blog2018 (11) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... such course of action, the central excise duty becomes payable on the goods manufactured and cleared by the respondent. Demand of Interest and penalty - Held that:- Since the central excise duty has been held as payable, and the same has not been paid, the interest applicable under Section 11AB will also required to be paid by the respondent - the conduct of the respondent is to be viewed as suppression of facts and hence the penalty under Section 11AC will also be liable to be paid - interest and penalty upheld. Appeal allowed - decided in favor of Revenue. - Appeal No. E/365/2008 - FO/76905/2018 - Dated:- 14-11-2018 - Shri P.K. Choudhary, Judicial Member And Shri V. Padmanabhan, Member (Technical) Shri H.S. Abedin, AC(AR) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also present on earlier dates of hearing i.e. 16.05.2018 and 05.10.2018. Notices also not received back undelivered. Under the circumstances we are of the view that the present appeal which has been filed as early as 2008, cannot be kept pending endlessly. Hence, the case is taken up for disposal. Shri H.S. Abedin, AC(AR) is present on behalf of the Revenue. 3. Ld. DR argued the grounds which are summarized as follows; i) The adjudicating authority appears to have cited the wrong provision of law for confirmation of the duty demand against the respondent. Instead of upholding the demand under Section 11A of the Central Excise Act, 1944, he has cited the Central Excise Valuation Rules, 2000. ii) Since the respondent has manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority is modified to the extent that the demand is confirmed under Section 11A of the Central Excise Act, 1944. 6. Since the central excise duty has been held as payable, and the same has not been paid, the interest applicable under Section 11AB will also required to be paid by the respondent. 7. The adjudicating authority has refrained from imposing penalty under Section 11AC. Show cause notice proposed not only demand of central excise duty and interest but also imposition of penalty. We note that the respondent has not bothered to complete the central excise formalities, such as registration and claim the benefit of the Notification No.32-33/99-CE (supra) and hence became liable to payment of central excise duty. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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