9911796707
TMI Blog2004 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.S. Bajaj, Member (J)]. This appeal has been filed by the Revenue against the impugned order of the Commissioner (Appeals) who has reversed the order-in-original and set aside the duty and penalty against the respondents as confirmed by the adjudicating authority. The learned SDR has contended that duty and penalty has been wrongly set aside against the respondents by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indulged in the clandestine manufacture and removal of excisable goods i.e. made up textile items and processed cotton fabric, in the manufacture of which they are engaged, during the period April 1996 to June 1996. They did not discharge the duty liability in respect of these goods and cleared the same in a clandestine manner whereas they collected the duty from the buyers. They violated the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er without payment of duty, did not permit the Revenue to invoke the provisions of Section 11D of the Act. In other words, the duty which the department did not demand and recover under Section 11A within even the extended period of limitation, from the respondents could not be realised by applying Section 11D of the Act. The provisions of section 11D can be invoked against an assessee where there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices by the respondents to the buyers while clearing the goods did not result in the assessment of the duty specially when the respondents had not paid any duty whatsoever while issuing the invoices. It is a case of total non-payment of duty by the respondents by clearing the goods in a clandestine manner and this is what had been even alleged in the show cause notice also. By no stretch of imagi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, which in our view is not permissible under the law. Even if it is taken that no time is fixed for invoking the provisions of section 11D, still it is of no avail to the department as the section itself has no application to the case of the respondents, as observed above. 7. In the light of the discussion made above, we do not find any illegality in the impugned order and the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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