9911796707
TMI Blog2001 (7) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. M/s. Milton Plastics Ltd. (MPL) and M/s. Milton Plastics Industries are sister concerns and related persons in terms of Sec. 4 of the Central Excise Act, 1944. M/s. MPI manufactured thermo flasks and discharged the burden of duty on prices at which the goods were sold by M/s. MPI. M/s. MPL effected clearances at their depot gate as well as at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner confirmed the duty already paid and directed that the differential amount still not paid of Rs. 44,374 be paid immediately. He also imposed penalty of like amount under Sec. 11AC and of Rs. 1,00,000/- under Rule 173Q(1) of the Central Excise Rules, 1944. Hence, the appeal and the present application for waiver of pre-deposit of the penalties and the balance amount of duty. 2. On behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is a short payment and still takes no corrective action. The letter pointing out the short payment was dated 23-1-1998. The search was on 23-1-1999 i.e. nearly after one year and payment of duty was in April, 1999. Even when the assessee knew that the documents were with the Department for 3 months, they did not care to do the needful. In such a situation, the benefit of judgments cited do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner in dealing with this claim stated that this cannot be called to be a case of provisional assessment in as much as it does not amount to a request of the provisional assessment. 5. Rule 9(b) lays down the machanics and the provocation for application of Rule 9B. At this stage, we are not going to the case law. 6. Claim is made that penalty under Sec. 11AC was not imposable. We are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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