9911796707
TMI Blog2008 (4) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... is fact. So, maximum penalty under Section 11AC should have been imposed. Non-mentioning of Section will not vitiate the show cause notice if all essential ingredients of statute are mentioned and substance of the notice is clear . 2. Briefly, the facts are that The Adjudicating Authority Assistant Commissioner, Central Excise Division, Ranchi vide OIO No. 25/CEX/AC/Demand/RAN/2007 dated 6-11-2007 confirmed the demand of Central Excise Duty amounting to Rs. 2,81,067/- (Rs. Two Lakhs Eighty one thousand and Sixty seven) and education Cess of Rs. 5,621/- (Rs. Five thousand six hundred and twenty one) which was paid vide TR-6 Challan No. 13/06-07 dated 16-12-2006 under Section 11A of the Central Excise Act, 1944, imposed a penalty of Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above facts that the noticees have cleared 80.455 MT of M.S. Ingot, 35.286 MT of Sponge Iron (fines) and 40.48 MT Sponge Iron (Lumps) totally valued at Rs. 17,56,666/- without issuing Central Excise Invoice as required under Rule 11 of CER 2002 with intent to evade Central Excise Duty amounting to Rs. 2,81,067/- (Rs. Two lakh Eighty one thousand Sixty seven) only and Education cess Rs. 5,621/- (Rs. Five thousand Six hundred Twenty One) only. Now, the above named noticees No. 1 to 5 above are called upon to show cause to the Assistant Commissioner, Central Excise Division, Ranchi having his Office at 417-B, Road No. 5B, Ashok Nagar, Ranchi - 2 as to why :- (i) Central Excise Duty amounting to Rs. 2,81067/- (Rs. Two lakh Eighty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 484 MT Sponge Iron (Lumps) totally valued at Rs. 17,56,666/- in the factory premises, thus there is no need to gather more evidence and demand of Central Excise Duty amounting to Rs. 2,81,067/- (Rs. Two lakh Eighty one thousand Sixty seven) only and Education cess Rs. 5,621/- (Rs. Five thousand Six hundred Twenty One) only is confirmed as the assessee paid the full amount of duty on 16-12-06 vide TR-6 No. 13/06-07 and penalty is imposable. 7. I have examined the rival submissions. Section 11AC of CEA has not been invoked in the show cause notice. The contention of the Department that non-mentioning of Section will not vitiate the show cause notice if all ingredients, of statute are mentioned and substance of the notice is clear , cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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