9911796707
TMI Blog2016 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... y liability along with interest has been discharged before issue of SCN thereon and in respect of appellant No.1 in appeal No.E/40034/2016, almost 98% of such liability has been discharged - This being the case, it would have been most appropriate if the SCNs had not been issued in these cases. Instead, these Appellants perforce have been required to come before this forum for relief. In the circumstances, while there is no two opinion that the differential duty has been discharged by the appellant on being pointed out, along with interest amounts thereon, issue of SCNs for imposition of penalties under Section 11AC is an overkill. Penalty has also been imposed under Rule 27 of the Central Excise Rules, 2002 for not taking registration. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 NIL.2.2014 Duty:2,20,289 Interest:23,516 28.9.2012 19.10.2012 E/40090/2016 1.4.2011 to 31.3.2012 25.11.2013 Duty:1,07,753 Interest;10,681 19.10.2012 3. In respect of the first appeal E/40034//2016, learned counsel Shri S.Rajesh submits that almost 98% of the duty liability along with interest had been discharged before issue of the SCN dt. 22.6.2015. 4. In respect of appeal No.E/40089/2016, learned counsel Shri S. Kannappan submits that they had discharged entire duty liability along with interest before issue of SCN during Feb'2014. In respect of appeal E/40090/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Central Excise Officer may determine the amount of short payment of duty, if any, which in his opinion has not been paid by such person, and then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. 6. This being the case, it would have been most appropriate if the SCNs had not been issued in these cases. Instead, these Appellants perforce have been required to come before this forum for relief. In the circumstances, while there is no two opinion that the differential duty has been discharged by the appellant on being pointed out, along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
