9911796707
TMI Blog2014 (2) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... the records that the appellant has paid 25% of the amount of duty as penalty on 19.04.2010. In my view, having discharged the entire duty liability, interest thereof and 25% of the amount of duty as penalty, the issue should have been closed by the authorities as per the provisions of Section 11A (2B) of Central Excise Act, 1944. It is also noticed from the adjudication order that the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lifts and parts thereof valued at Rs.72,09,018/- without accounting for the same in their record under cover of commercial invoices. On further scrutiny, show cause notice was issued for discharge of differential Central Excise duty, interest thereof and imposition of penalty. The adjudicating authority, after following the due process of law, confirmed the demand, appropriated the amount paid and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority should have appreciated that the documentary evidence produced by the appellant, there is double payment of Excise duty in respect of certain invoices, non-release of the seized documents by Excise Department has hampered the defense of the appellant, data furnished along with the appeal papers/petition to establish co-relation. It is his submission that bought out parts wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise duty worked out by the Audit party along with interest on 24.03.2010. It is also noticed from the records that the appellant has paid 25% of the amount of duty as penalty on 19.04.2010. In my view, having discharged the entire duty liability, interest thereof and 25% of the amount of duty as penalty, the issue should have been closed by the authorities as per the provisions of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged differential Central Excise duty, interest thereof and also 25% of the amount of duty liability, as pointed out by the Audit party, before the issuance of show cause notice, has to be construed as conclusion of the proceeding, if any, initiated against him. In short, the appellant's appeal is disposed of, with clear direction to lower authorities that the proceedings initiated against the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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