9911796707
TMI Blog2017 (1) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact regarding contravention and consequential voluntary deposit has not been contested. In the instant case, the demand has not been raised due to faulty drafting, and not because there is no contravention of the specified provisions - Appeal partly allowed. - E/1234/11 - A/87778/16/SMB - Dated:- 3-6-2016 - Shri Raju, Member (Technical) Shri S.P. Tavkar, Advocate for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER The appellants, M/s Classic Bakers Pvt. Ltd., were issued a show-cause notice seeking appropriation of Central Excise duty already paid. The notice also sought to impose personal penalty on the appellant. The notice was confirmed by the original adjudicating authority, who also confiscated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to evade payment of duty. The adjudicating authority has discussed in detail the fact of overdrawal and the fact that the appellants though depositing ₹ 2,00,000/- BED and ₹ 5000/- education cess, took credit of ₹ 5,10,000/- BED and ₹ 10,000/- education cess. The appellants then instead of paying full duty, have sought to rectify the same by opening a new PLA account. Such action would only indicate the efforts on their part to suppress the correct information. It was only the verification by the department which brought the evasion of duty to light. The penalty has therefore been correctly imposed by the adjudicating authority. 2. Learned Counsel for the appellant argued that there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2005, No. 212 dated 14.12.2005, No. 213 dated 18.12.2005 and No. 214 dated 19.12.2005. In view of the above, the demand of ₹ 35,912/- and ₹ 593/- is also set aside. 5. Rule 25 of the Central Excise Rules reads as under: - Rule 25. Confiscation and penalty. - (1) Subject to the provisions of section 11AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer, - (a) removes any excisable goods in contravention of any of the provisions of these rules or the notification issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
