TMI Blog2021 (9) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... DUSTRIES LTD. [ 2009 (5) TMI 15 - SUPREME COURT] wherein the Hon ble Apex Court has held that We completely fail to see how payment of the differential duty, whether before or after the show cause notice is issued, can alter the liability for penalty, the conditions for which are clearly spelled out in Section 11AC of the Act - the appeal is liable to be dismissed on merits also. The appeal is dismissed both under Rule 20 of the CESTAT (Procedure) Rules, 1982 for non-prosecution and on merits too. - Service Tax Appeal No. 85644 of 2019 - FINAL ORDER NO. A/86816/2021 - Dated:- 17-9-2021 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) None for the Appellant Shri Dilip Shinde, Assistant Commissioner, Authorised Representative f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2021. On all occasions, either nobody appeared or a request for adjournment was made. Section 129B(1A) of the Customs Act, 1962 reads as follows:- The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. Rule 20 of the CESTAT (Procedure) Rules, 1982 reads as follows:- Rule 20. Action on appeal for appellant s default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was no warrant for levy of penalty since the assessees had deposited the balance amount of excise duty (that was short paid at the first instance) even before the show cause notice was issued. On the other hand, on behalf of the Revenue, the appellants in the two appeals, it was contended, relying upon a recent decision of this Court in Union of India v. Dharamendra Textile Processors, 2008 (231) E.L.T. 3 (S.C.) that mere non payment or short payment of duty (without anything else!) would inevitably lead to imposition of penalty equal to the amount by which duty was short paid. In our view the reason assigned by the Tribunal to strike down the levy of penalty against the assessees is as misconceived as the interpretation of Dharam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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