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TMI Blog2017 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ri S. S. Garg, Judicial Member MR. Ravi Shankar. S.V. Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 18.2.2013 passed by the Commissioner, who has confirmed the demand along with interest and also appropriated the amount of duty as well as interest paid by the appellant before the issue of show-cause notice. The learned Commissioner has also imposed a penalty of ₹ 5 lakh on the appellant under Rule 25(1)(a) of the Central Excise Rules, 2002. 2. Briefly the facts of the present case are that the appellants are the manufacturers of branded readymade garments falling under Chapter 62 of Central Excise Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility for the said period on consignment basis only in cash. On scrutiny of the ER1 returns filed by the assessee for the period from December 2011 to August 2012, it is noticed that they have manufactured and cleared branded readymade garments during January 2012, July 2012 and August 2012 only. The duty liability for January 2012, July 2012 and August 2012 works out to ₹ 24,24,868/-, ₹ 62,434/- and ₹ 57,605/- respectively. The duty for January 2012 has not been paid on consignment basis and has been paid on installment basis on 11.05.12/01.06.12/25.06.12. The interest on delayed payment of said duty works out to ₹ 1,91,978/-, out of which assessee have paid ₹ 1,52,894/-. It appeared that the duty for the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the statutory provisions as well as the judgments delivered by the Tribunals and the High Courts on the same issue. He further submitted that the learned Commissioner has not appreciated the fact that issuance of show-cause notice is not maintainable since the appellant have paid the duty along with interest. He further submitted that as per the statutory provision provided in Section 11A(2) which provides that if the person who has paid the duty under clause (b) of sub-section (1), shall inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-section in respect of the duty so paid or any penalty leviable under the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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