9911796707
TMI Blog2012 (7) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... for the earlier period had not attained finality. The issue attains finality after the order was issued only. The Tribunal passed the order on 13.5.2005, whereas the show cause notice related to the year 2003. Therefore, it cannot be said that there was any suppression of facts or willful mis-declaration, fraud or collusion etc – Penalty set aside - E/60/2006 - - - Dated:- 6-6-2012 - Mr.M.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by the Tribunal, gets directly covered under the provisions of Section 4A of Central Excise Act, 1944. In view of this, the appeal of the appellant as regards classification of the product and non coverage of the product under Section 4A of the Central Excise Act, 1944, is liable to be rejected and we do so. 3. At this juncture, learned Chartered Accountant appearing on behalf of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aside the penalties imposed under Section 11AC of the Central Excise Act in that case, wherein the period of duty liability was in respect of the show cause notice issued in the year 2003, in the case in hand before us, the show cause notice was issued to the appellant on 17.01.2005, the date prior to the Tribunal s order classifying the product i.e. 13.05.2005. The reasoning recorded by the Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted only when short levy occurs because of suppression of facts, mis-declaration, fraud or collusion etc. In the absence of any such allegation with supporting evidence in the show cause notice, penalty under section 11AC cannot be imposed. Further, we find that this is a demand for subsequent period and when the show cause notice was issued, the issue for the earlier period had not attained final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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