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TMI Blog2017 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed against Order-in-Appeal dated 13.01.2010 passed by Commissioner (Appeals), Indore. 2. The appellant is engaged in the manufacture of Refined Soya bean Oil. During the process of making Refined Soya bean Oil, certain other products which emerged are Soya Gums, Soya sludge, Fatty Acid, Deodorized Distillate etc. The present dispute is with respect to the product prescribed as Soya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable interest amount of Rs. 1,49,098/- and the same was intimated to the Revenue authorities on 08.09.2008. However, the Show Cause Notice dated 15.10.208 was issued and the order in original dated 13.06.2009 was passed in which duty and interest paid by the assessee was confirmed along with penalty equal to the amount of duty under section 11AC of the Central Excise Act, 1944. When the issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sult of mis-statement by the appellant. He submitted that the product Soya Gum has not only been misclassified but even wrongly described as Soya Oil Sludge, with a view to camouflage the real product. Accordingly, he submitted that penalty under section 11AC will be imposable. 6. The dispute is with respect to the classification of the product Soya Gum. The appellant has accepted the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that the benefit of section 11A (2) (B) cannot be extended in view of the explanation-1 which reads as follows:- Explanation 1 Nothing contained in this sub-section shall apply in a case where the duty was not levied or was not paid or was short-levied or was short paid or was erroneously refunded by reason of fraud collusion or any willful mis-statement or suppression of facts, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of short payment of duty if any which in his opinion has not been paid by such person and, then, the Central Excise 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. The appellant will be entitled to the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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