9911796707
TMI Blog2014 (6) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... would amount to re-writing of the provisions of sub-section (2) of Section 11A. proceedings have been initiated against the appellant for imposition of penalty under the Central Excise Rules, 2002 for his involvement in aiding/abetting the main-appellant which resulted in evasion of duty. This position is also admitted by the appellant. Therefore, we are of the view that the appellant has not made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant submits that the proceedings against the main appellant, M/s Giriraj Re-Rolls Pvt. Ltd., Jalna was concluded inasmuch as the said main-appellant had paid the duty demanded along with interest and also 25% of the penalty within the period stipulated. Inasmuch as the proceedings against the main appellant has been concluded, it is his submission that the proceedings against the co-appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944 which deals with the matter reads as follows: (2) The person who has paid the duty under clause (b) of sub-section (1), shall inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-section in respect of the duty so paid or any penalty leviable under the provisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing/abetting the main-appellant which resulted in evasion of duty. This position is also admitted by the appellant. Therefore, we are of the view that the appellant has not made out any case for complete waiver of the penalty imposed. The learned Consultant for the appellant makes an offer to pre-deposit Rs.10,000/-. Considering the offer made as satisfactory, we direct the appellant to make a pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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