9911796707
TMI Blog2004 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Central Excise Act, 1944 to manufacture S.O. Dyes. A case against ADI was booked by the officers of Central Excise Commissionerate, Ahmedabad-I on 29-11-1999 by intercepting one truck, transporting a consignment of S.O. Dyes-R.T. Blues cleared by ADI without payment of Central Excise duty. The officers seized the consignment along with truck No. GJ-7-U-7421. The seized truck was released provisionally on execution of B-11 Bond and on producing cash security of Rs. 10,000/- . 3. On completion of investigation, the Addl. Commissioner, Ahmedabd-I issued Show Cause Notice to ADI, inter alia, for recovery of Central Excise duty of Rs. 2,43,195/-. Show cause notice issued also proposed penalty against S/Shri Khodabhai L. Bharwad, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) The applicant being illiterate, on the advise of the company, have now approached the Commission for setting aside the penalty and releasing the truck unconditionally. 6. Revenue vide report dated 3-3-2004 has confirmed that appeals filed by the co-noticees are pending before Commissioner (Appeals) for waiver of personal penalty and confiscation of truck. Revenue submitted that the Commission may pass suitable orders keeping in view, the facts and circumstances of the case. 7. The hearing in the matter was fixed on 18-3-2004. 8. None appeared on behalf of the applicants. Revenue was represented by Shri K.H. Jariwala, Supdt. (Preventive), Ahmedabad-I. The Revenue contended that the applicant should not be granted immunities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made unless ..... (c) the additional amount of duty accepted by the applicant in his application exceeds 2 lakh rupees .... An assessee is defined under Section 31(a) to be .... any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods or a registered person under the rules made under this Act, of a private warehouse in which excisable goods are stored. The expression case is defined under Section 31(c) as any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, or any proceeding by way of appeal or revision in connection with such a levy, assessment or collection which may be pending .... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
