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2025 (3) TMI 740 - AT - Central Excise


14,38,279.00 (Rupees Fourteen lakhs Thirty eight thousand Two hundred & Seventy nine only) against payable interest.

6.16 In view of the above, I find that the party has made the payment of duty and interest only after being pointed out by the department. The party has not made a voluntary payment but has made the payment under protest. Hence, the extended period of limitation is invokable in this case as the party has not fulfilled the conditions of the notification and has contravened the provisions of the Central Excise Act. Therefore, the demand for the short payment of duty and interest is confirmed along with the imposition of penalties under Section 11AC of the Central Excise Act, 1944, and Rule 25 of the Central Excise Rules, 2002.

6.17 Regarding the penalties imposed on the individuals under Rule 26 of the Central Excise Rules, 2002, I find that the individuals were in charge of and responsible for the conduct of the business of the company. They were aware of the contraventions and were involved in the decision-making process that led to the short payment of duty. Therefore, the penalties imposed on them are justified.

6.18 In conclusion, the appeals filed by the appellants are dismissed, and the impugned order is upheld. The demand for duty and interest is confirmed, and the penalties imposed on the company and the individuals are sustained.

 

 

 

 

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