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TMI Blog2016 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the refund claim was filed and obtained fraudulently by mis-representation of facts. Apparently, the refund claim sanctioned during the material period by the Department was under the belief that transaction value under Section 4 was applicable to the appellants. Considering the above factual details and payment of the full amount with interest by the appellants, the show cause notice issued more than two years after such payment is without merit. The notice itself is very cryptic without any details of basis for issuing demand for already paid amount and for proposing equal penalty under Section 11AC. Levy of penalty set aside. - Decided in favor of assessee. - Excise Appeal No. 51185 of 2016 (SM) - Final Order No. 52275/2016 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment) alongwith an interest of ₹ 4,31,519/- on 24/4/2009. They have intimated the investigating officers of DGCEI, Indore about such payment and requested for closure of the case under Section 11A (2B) of the Central Excise Act, 1944. On 19/5/2011 the Jurisdictional Assistant Commissioner intimated the appellants about communication on such payment received from DGCEI, Indore and further requested for a chart indicating the calculation. Thereafter, the present proceedings were initiated for recovery/appropriation of the said amount and for imposing penalty under Section 11AC. On conclusion of adjudication, the Original Authority confirmed the demand of the above amount as erroneously refunded earlier, alongwith interest. He also impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only after the enquiry by DGCEI the correct system of assessment was recognized and followed by the appellants. The correct assessment under Section 4A will make the refund claimed by the appellant earlier as erroneous and, hence, the same is correctly demanded by the lower Authorities. Since the assessment practice was rectified only on intervention of DGCEI the appellant is liable for penalty. 4. Heard both the sides and examined appeal records. Though the appeal is for setting aside the impugned order, the learned Counsel submitted that they are pleading only against penalty. The refund taken was paid back with interest and the same is not contested. The only point for decision is the liability of the appellant for penalty under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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