TMI Blog2022 (3) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... express its willingness to pay the penalty of ₹ 1,45,700/-. Rest of demands were dropped and what is required to be realised is interest under Section 11AB of the Central Excise Act on confirmed demand. As reveals from the case record the disputed period was between March, 2010 and May, 2010, duty demands were ultimately confirmed by the Commissioner (Appeals) on 5.01.2012 and within 2 month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of this order. - Excise Appeal No. 377 of 2012 - A/85207/2022 - Dated:- 9-3-2022 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) None (Written request) for the Appellant Shri N.N. Prabhudesai, Superintendent, Authorised Representative for the Respondent ORDER Appellant is absent. A request letter for adjournment of the case has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hari Chand Shri Gopal [2010 (260) ELT 3 (SC)] (ii) Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopal [2005 (188) ELT 353 (SC)] (iii) Motiram Tolaram Vs. Union of India [1999 (112) ELT 749 (SC)] (iv) Mysore Metal Industries Vs. Collector of Customs, Bombay [1988 (36) ELT 369 (SC)] (v) Commissioner of Customs (Import), Mumbai Vs. Dilip Kumar Company [2018 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to ₹ 70,728/- (₹ 42,626/- + ₹ 28,102/-) for the month of March 2010, April 2010 May 2010. (iii) I drop the demand for reversal of 5% value of exempted product amounting to ₹ 33,017/- for the period of Oct 2010 to March 2011. (iv) I impose the equal penalty of ₹ 1,45,700/- under Rule 25(1) (d) of Central excise Rules, 2002 read with Section 11AC of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty amount, interest for such a period being too meger, we are of the considered view that in the interest of justice and to put an end to the litigation that is being carried out for over 12 years, such a genuine request of the appellant can be considered favourably to secure ends of justice by invoking Rule 41 of the CESTAT (Procedure) Rules, 1982. Hence the order. ORDER 5. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
