9911796707
TMI Blog2007 (12) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. Heard both sides. 2. The respondents removed excisable goods without payment of duty as required under the law and only subsequently, they paid the duty along with 24% of interest. Shri S.P. Chatterjee, learned Consultant appearing for the respondents states that due to financial difficulty, the respondents were not able to pay the duty amount at proper time. But they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty equal to duty is leviable in this case. 4. After considering the submissions made from both sides, I find that under the Excise Law, all assessees manufacturing excisable goods are required to discharge their duty-burden in accordance with the Rules and Procedures laid down. It is not open to the assessees to clear the goods without paying excise duty leviable. It is also not open to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to chaos and anarchy. No civilized society can have a lax system of tax-administration, where the assessees choose to pay the tax on their own sweet will. 5. Accordingly, I am of the view that the impugned Order passed by the lower Appellate Authority is not legal and proper. No doubt, the fact that the respondents have paid the tax along with the interest before issue of the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
