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TMI Blog2013 (7) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 11A(2). In term of Sub-Rule (4) of Rule 8 of Central Excise Rules, 2002, the duty self assessed under Rule 6 ibid along with interest for the period of delay payment can be recovered by the Department from the assessee under Section 11 of the Central Excise Act, 1944 and, thus, no notice under section 11A (1) is required to be issued. Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice under section 11A (1) is required to be issued, nor any order under section 11A(2) is required to be passed, the provisions of Section 11AC and its provisos would not be attracted – Decided against the Assessee. - Demand of duty and penalty confirmed. Penalty under Rule 26 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Sh. Vijay Kumar Gupta under Rules 26 of Central Excise Rules 2002. The amount already deposited, was appropriated towards duty demand. This order of the Deputy Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dtd. 15.10.2010 against which these two appeals have been filed. 2. Heard both the sides. 3. Sh. Hrishikesh, ld. counsel for the appellant, pleaded that while he does not dispute the allegation of non-payment of duty as he does not contest the duty demand along with interest, which has been paid before the issue of Show Cause Notice along with interest, penalty on the Appellant company may be reduced to 25% of duty demand as the duty and the interest had been paid before the issue of Show Cause Notice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facility to utilize the Cenvat Credit for payment of duty and pay duty through PLA consignment wise, and in the event of failure, it shall be deemed that such goods have been cleared without payment of duty and consequences and penalties as provided in their Rules shall follow. Rule 25(i)(a) provides for penalty on a manufacture or registered person who removes any excisable goods in contravention of the provisions of these Rules or the notifications issued under these Rules. Rule 25(i)(d) provides for imposition of penalty on a manufacturer, registered person etc. who contravenes the provisions of these rules or of the notification issued there under with intent to evade the payment of duty. The penalty imposable under Rule 25(1) is the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2002, the duty self assessed under Rule 6 ibid along with interest for the period of delay payment can be recovered by the Department from the assessee under Section 11 of the Central Excise Act, 1944 and, thus, no notice under section 11A (1) is required to be issued. Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice under section 11A (1) is required to be issued, nor any order under section 11A(2) is required to be passed, the provisions of Section 11AC and its provisos would not be attracted and as much, the judgment of Hon ble Delhi High Court in case of Malbro Appliances P. Ltd.(Supra)cited by the learned counsel for the Appellant would not be applicable. 9. As regards the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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