9911796707
TMI Blog2011 (1) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944 - Held that:- It is the duty of the officer, who give no dues certificate to verify the contents whether any dues liability is pending against the assessee or he has correctly declared the true facts for de-bonding of unit. When the concerned officer has de-bonded the unit along with no dues certificate, allegation of suppression cannot be alleged against the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents alleging that the respondents have not correctly discharged the duty liability on work in progress goods at the time of final de-bonding order, as they paid @ 16.48% instead of 34.13% as required under Section 3 (1) (b) (ii) of the Central Excise Act, 1944. Therefore, a demand of duty along with interest was proposed and a proposal for imposing penalty under Section 11AC was also mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amination of the submissions made by the Ld. DR, we are of the opinion that when the unit was de-bonded and a no dues certificate was issued to the respondent, it is the duty of the officer, who give no dues certificate to verify the contents whether any dues liability is pending against the assessee or he has correctly declared the true facts for de-bonding of unit. When the concerned officer has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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