9911796707
TMI Blog2015 (2) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... f assumption of jurisdiction to re-assess duty. The revenue in its appeal impugns the setting aside of penalty by urging that suppression of material facts has been proved. The finding recorded by the Tribunal on the question of suppression of material facts, being contradictory, we have no option but to set aside the impugned order and call upon the Tribunal to consider whether there was any suppression of material facts, that enabled the revenue to assume jurisdiction to re-assess the appellant and thereafter to impose duty and penalty. - Matter remanded back - Decided in favour of assessee. - Central Excise Appeal No.63 of 2014, Central Excise Appeal No.59 of 2014, Central Excise Appeal No.70 of 2014 - - - Dated:- 9-12-2014 - Rajive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the parties, appraised the impugned order as well as orders passed by the Tribunal, the Assessing Authority, the first appellate authority. The appellant filed a declaration for assessment years 2000-01, 2001-02, claiming that supply of ammunition boxes, to the Army is exempted from payment of excise duty. The revenue, by invoking the extended period of limitation of five years, served a notice, calling upon the assessee to show cause why his return be not revised. In response, the appellant pleaded that it did not pay duty as tenders issued by the Ministry of Defence, contain a recital that excise duty is NIL and as the Joint Commissioner, Central Excise, Panchkula, has in the case of M/s Jai Forging Stampings Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitles the appellant to the benefit of duty exemption. The appellant fails on the count of levy of duty demand for which we confirm such demand made in the adjudication order. 3. So far as penalty aspect is concerned, considering that the appellant has informed the department about claim of exemption while exercising option to avail SI exemption and that remains undisputed, levy of penalty is unwarranted in the absence of material fact of suppression. Therefore, there shall not be levy of penalty under Section 11AC of Central Excise Act, 1944. 4. So far as penalty of ₹ 5 lakh in appeal No.E/3526/2006 is concerned there appears no Central Excise Appeal No.63 of 2014 -5- good reason to confirm penalty in absence of finding relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
