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TMI Blog2013 (11) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under Section 11AC of Central Excise Act, 1944 - No specific provision has been quoted by the appellant in grounds of appeal but it is apparent that he is referring to Clause (2A) and (2B) of the Section 11A(2) of Central Excise Act, 1944. It was a case of fraud and suppression with intention to evade Central Excise duty, therefore the correct provision applicable will be Section 11A(1A) of Central Excise Act, 1944, where appellant was also required to pay 25% penalty imposable under Section 11AC of Central Excise Act, 1944 along with interest applicable under Section 11AB of Central Excise Act, 1944 - the adjudicating authority also gave them an option to pay reduced penalty of 25% under Section 11AC of Central Excise Act, 1944 if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant on 05.06.2002, wherein he stated, inter alia, that he was present during the course of Panchnama and agreed to recovery of 11 loose papers (sheets) from the drawer of the table which were relating to illicit clearance of MMF on which duty liability comes to Rs.12,40,263/-. He also admitted the offence committed under the Central Excise law and showed their willingness to pay duty/fine/penalty leviable. Accordingly, a show cause notice dt.10.05.2005 was issued to the appellant and others which were adjudicated by Jt.Commissioner, Central Excise Customs, Surat-I under OIO No.08/ADJOURNMENT/JC-VKS/OA/06-07, dt.23.11.2006, under which the entire duty demanded was confirmed and the same was appropriated against the payment of Rs.12,40, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid prior to issue of show cause notice and there was no need of imposing penalty under Section 11AC of Central Excise Act, 1944. He also argued that the show cause notice should have been issued within one year of the visit of the Central Excise officers. 5. Shri K. Sivakumar, (A.R.) appearing on behalf of the Revenue argued that in the present case, confessional statements were given by the partner of the appellant and the said statements have not been retracted till date. On merit, it was his case that even no grounds of appeal have been taken by the appellant to contest the duty liability. 6. Heard both sides and perused the case records. It is observed that the appellant was alleged to be indulging in clandestine manufacture a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty, therefore the correct provision applicable will be Section 11A(1A) of Central Excise Act, 1944, where appellant was also required to pay 25% penalty imposable under Section 11AC of Central Excise Act, 1944 along with interest applicable under Section 11AB of Central Excise Act, 1944. It is also observed that the adjudicating authority also gave them an option to pay reduced penalty of 25% under Section 11AC of Central Excise Act, 1944 if the payments are made within one month from the date of receipt of OIO. However, no such option was exercised by the appellant. 7. In view of the above, the appellant has no case on merit or time bar and therefore, the appeal filed by the appellant is rejected. (Dictated and pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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