TMI Blog2019 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... er on appreciated and accepted by the Adjudicating Authority, then the matter would have been settled even without the issuance of show cause notice - The Appellant had shown the bonafide by depositing the amount of duty along with interest and penalty and did not contest the same. In view of the facts of the present case this is not a fit case for confiscation of the goods and this case cannot be equated with the case of attempt to clear the goods clandestinely - the redemption fine is liable to be set aside. Appeal allowed - decided in favor of appellant. - EXCISE APPEAL No. 53415 of 2018 - FINAL ORDER No.: 51563/2019 - Dated:- 28-11-2019 - MR. AJAY SHARMA, MEMBER (JUDICIAL) Mr. Deepak Kumar Sharma, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned counsel for the appellant that the appellants were not aware that they are manufacturing branded goods, and when it came to their notice, they immediately took the Central Excise Registration and started charging the duty on final clearance of the goods and paying the duty to the Government Exchequre. He further submits that the entire duty amount along with interest and penalty has already been paid by the appellant immediately after the passing of the Order-in-Original dated 9.2.2018 by the Adjudicating Authority except the Redemption Fine. The learned counsel further submits that the Appellant although desired to deposit the entire dues u/s. 11AC(1)(d) of Central Excise Act, 1944, immediately after the visit of the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the findings recorded in the impugned order and prayed for dismissal of the instant Appeal and cited two decisions also in support of his submissions viz. Kenplast Industries vs. CCE, Indore reported as 2018(364) ELT 641 (Tri-Del) and Sri Balaji Associates vs. CC ST, Visakhapatnam reported as 2019(367) ELT 494 (Tri-Hyd.) . In both the authorities cited by learned Authorised Representative, the fact about the payment of duty along with interest and penalty by the appellants therein is missing, which is very relevant and distinguishing fact in the instant matter because in the present matter the appellant has deposited the duty amount along with interest and penalty and is not questioning the same and the only challenge in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
