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TMI Blog2016 (3) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... tted their liability and have paid the required duty as required under sub-section (6) and intimated the Central Excise Officer as required under sub-section (7) accordingly as provided in sub-section (7) - no show cause notice was required to be served - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-2011. The said goods were provisionally released to the appellants by the Assistant Commissioner, Varanasi vide letter dated 20-12-2011 with the direction that the goods released are duly accounted for by the appellant in their delay stock account and cleared on payment of appropriate duty complying with the procedure prescribed under Central Excise Rules. The appellant in compliance submitted relevant page of stock account wherein the provisionally released goods had been accounted for in the manufacture column of the register on 27-12-2011, and the said quantity was shown to have been cleared under Tax Invoice Numbers 65, dated 12-1-2012, 66, dated 19-1-2012 and 67, dated 23-1-2012. 3. Show cause notice dated 15-3-2012 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (10) of Section 11A as substituted with effect from 8-4-2011 by the Finance Act, 2011. For reference, the sub-sections are quoted below. He further states that a simplified procedure have been prescribed wherein the course any audit or investigation or verification it is found that the duty has not been paid for any reasons mentioned in clauses (A) to (E) of sub-section (4) of Section 11 then as per sub-section (6) the person chargeable under sub-section (5) to duty may before service of show cause notice on him pay the duty in full or in part as may be accepted by him along with the interest payable thereon and penalty equal to 1% per month to be calculated from the month following the month in which such a duty was payable not exceeding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of substitution of Section 11A in the Central Excise Act, 1944 with effect from 8-4-2011 is simply a simplified procedure have been prescribed where the assessee admits before and pays the duty with interest and penalty as applicable as provided in sub-section (6) of Section 11A and gives intimation to the Central Excise Officer. In view of the admitted facts that the appellant have admitted their liability and have paid the required duty as required under sub-section (6) and intimated the Central Excise Officer as required under sub-section (7) accordingly as provided in sub-section (7) no show cause notice was required to be served. Accordingly, I hold the show cause notice issued with bad and against the provision of Section 11A of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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