TMI Blog2020 (1) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that no further action was warranted from the end of revenue. Therefore, if revenue wished to initiate proceedings for imposition of penalty under Rule 8 (3A) then revenue should have approach Commissioner (Appeals) challenging the letter dated 15.12.2016 issued by Additional Commissioner. After the appeal period for filing appeal before Commissioner (Appeals) from the date of issue of the said letter dated 15.12.2016 that no further action was warranted, was over the said decision become final. Therefore, the said show cause notice dated 17.07.2017 is not sustainable. Appeal allowed - decided in favor of appellant. - Excise Appeal No.70060 of 2019-[SM] - FINAL ORDER NO- 71976/2019 - Dated:- 10-12-2019 - HON BLE MR. ANI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently, on 17.07.2017 Assistant Commissioner issued a show cause notice to the appellant calling upon the appellant to show cause as to why penalty @ 1% of the defaulted amount of Central Excise duty should not be imposed on them as provided under Rule 8 (3A) of Central Excise Rules, 2002. The Original Adjudicating Authority imposed the said penalty and the said order was sustained through the impugned Order-in-Appeal. Therefore, the appellant is before this Tribunal. 3. Learned Counsel appearing for the appellant has submitted that after the Additional Commissioner informed through letter dated 15.12.2016 that no further action would be initiated, the proceedings were not warranted and that the representation was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was warranted from the end of revenue. Therefore, if revenue wished to initiate proceedings for imposition of penalty under Rule 8 (3A) then revenue should have approach Commissioner (Appeals) challenging the letter dated 15.12.2016 issued by Additional Commissioner. After the appeal period for filing appeal before Commissioner (Appeals) from the date of issue of the said letter dated 15.12.2016 that no further action was warranted, was over the said decision become final. Therefore, the said show cause notice dated 17.07.2017 is not sustainable. 6. I, therefore, set aside the impugned order and allow the appeal. Appellant shall be entitled for consequential relief, as per law. (Dictated and pronounced in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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