2006 (1) TMI 542

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..... S. Patel, Advocates, for the Respondent. [Order]. Heard both sides. 2. The revenue is in appeal aggrieved by the Order-in-Appeal passed by the Commissioner (A), Central Excise Customs, Aurangabad. 3. The facts are that the respondents are engaged in the manufacture of PVC Floats and Twisted Nylon Wires falling under Chapter No. 34 and 54 of the Central Excise Tariff Act, 1985. They .....

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..... ustoms, Aurangabad-I Divn., proposing to recover the outstanding due amount of duty along with interest under the provision of Rule 49(1)(e) read with Rule 173(1)(e) of the erstwhile Central Excise Rules, 1944 and duty was demanded under Section 11A and Interest under Section 11AB of the Central Excise Act, 1944. On adjudication of the matter, the Asst. Commissioner, Central Excise Customs, Aura .....

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..... ggrieved by aforesaid decision, the respondent/assessee has filed an appeal before the Commissioner (A), Central Excise Customs, Aurangabad, who set aside an Order-in-Original and allowed the appeal. Thus the Department came in appeal before the Tribunal. 6. The Department s contentions are that the Commissioner (A) has misunderstood facts that the Department had sought to recover the duty of .....

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..... akhs Thirty Two Thousand only) is not sustainable as the Show-Cause-Notice is time barred and there is no allegation of willful suppression. It is their further submission that there is no need to invoke Section 11A in the Show-Cause-Notice for recovery of such duty, as the same has already been determined in the RT 12 returns by the assessee, only payment was not made. Therefore, the Assistant Co .....

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..... ng the recovery of outstanding dues. He was also aware about the detention of the goods, which / have been dealt with as per the law for recovering of the dues. On considering the entire matter carefully, I am of the view that the impugned order passed by the Commissioner (A) is legally sustainable, as such the same is to be upheld and as the outstanding amount of duties to the tune of Rs. 2,32,00 .....

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