TMI Blog2021 (12) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... company? HELD THAT:- The assessee was ready to pay interest and the Tribunal has recorded such a concession. Therefore, the only issue whether penalty was rightly imposed or not is the crux of the matter which needs consideration. Considering the facts and circumstances of the case it is found that the penalty was rightly imposed on the assessee. Whether the assessee would be entitled to the benefit of paragraph 2 of the order of adjudication dated 15th December, 2016 by which the adjudicating authority stated that if the duty determined under Section 11A is paid within thirty days from the date of communication of the order of adjudication the amount of penalty liable to be paid by the assessee shall be 25% of the duty so determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of this order, the benefit should enure in favour of the appellant/assessee - the substantial question of law are answered against the assessee and the only relief granted to the assessee is permitting them to pay 25% of the duty determined by the adjudicating authority in this order of 15th December, 2016 within 30 days from the date of receipt of the server copy of this judgement and order. Appeal dismissed. - IA NO:GA/1/2017 (OLD NO: GA/2406/2017) IN CEXA/25/2017 - - - Dated:- 1-12-2021 - THE HON BLE JUSTICE T.S.SIVAGNANAM AND THE HON BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. N.K. Chowdhury, Advocate Mr. Arijit Chakraborty, Advocate Mr. N. Chowdhury, Advocate Mr. Prabir Bera, Advocate for petitioners Mr. Somnath Gan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the adjudicating authority was right in invoking the relevant provisions of the Act and the Central Excise Rules in imposing the penalty. The facts are not in dispute as there has been clandestine removal of excisable goods without payment of excise duty. This aspect has been admitted by the director and when the disputed premises of the assessee was inspected it was found that finished goods have been cleared without payment of excise duty. The explanation offered by the assessee and the director was that the concerned person who was dealing with the excise matters was absent during the said period and the rules have been cleared. After such a statement was recorded from the director of the assessee/company they voluntarily handed over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act and the Rules and the only issue was whether interest and penalty were imposable. The assessee placed reliance on the decision in the matter of RASHTRIYA ISPAT NIGAM LTD. vs. COMMISSIONER OF C. EX., VISAKHAPATNAM and contended that the payment of penalty and interest should be set aside. The contention was considered by the first appellate authority and it was pointed out that there is no denial of the fact that assessee has evaded the payment of Central Excise Duty by suppressing the fact and contravening the provisions of the rules. Furthermore, they have not paid the excise duty voluntarily and it was paid after it was detected by the department and therefore, evasion of the duty was a deliberate act. Thus it was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration. Considering the facts and circumstances of the case we find that the penalty was rightly imposed on the assessee. The only other issue which remains with us is whether the assessee would be entitled to the benefit of paragraph 2 of the order of adjudication dated 15th December, 2016 by which the adjudicating authority stated that if the duty determined under Section 11A is paid within thirty days from the date of communication of the order of adjudication the amount of penalty liable to be paid by the assessee shall be 25% of the duty so determined provided further if the reduced penalty is also paid within 30 days from the date of receipt of the order of adjudication. Admittedly the duty has been paid much earlier by cheque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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