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TMI Blog2016 (10) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... place in December 2003 and the due date for filing the return for December 2003 is in January 2004. The show cause notice was issued on 22.12.2004 i.e. well within one year. Since, the show cause notice was issued within one year, proviso to Section 11A is not applicable to the case. Consequently ingredients of the proviso to Section 11A and for invoking the penal provision under Section 11AC are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case is that the appellant is engaged in the manufacture of Readymade Garments falling under Chapter 62 of Central Excise Tariff Act, 1985. The appellant was availing the facility of Notification NO. 54/2001 C.Ex.(N.T.) dt. 21.6.2001. They continued the same procedure even though the same was discontinued from 1.4.2003 and for clearances effected during December 2003. They paid duty in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein Tribunal vide Order No. A/1569/C-IV/SMB/2007 dt. 18.10.2007 remanded the matter to the Commissioner (Appeals) to consider the issue on penalties afresh. The Ld. Commissioner (Appeals) vide the impugned order maintained the penalty under Section 11AC and Rule 27 of the Act, and accordingly rejected the appeal of the appellant. Therefore the appellant is before me. 3. Shri Pawan Agarwal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty has been taken place in December 2003 and the due date for filing the return for December 2003 is in January 2004. The show cause notice was issued on 22.12.2004 i.e. well within one year. Since, the show cause notice was issued within one year, proviso to Section 11A is not applicable to the case. Consequently ingredients of the proviso to Section 11A and for invoking the penal provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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