9911796707
TMI Blog2017 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... - A/86028/17/SMB - Dated:- 23-2-2017 - Mr Ramesh Nair, Member(Judicial) Shri. Rajesh Ostwal, Advocate for the Appellants Shri. N.N. Prabhudesai, Superintendent ( A.R.) for the Respondent ORDER The present appeal is arising out of the Order of the Commissioner(Appeals) dated 27-4-2006 whereby the Commissioner(Appeals) upheld the Order-in-Original and rejected the appeal of the appellant. 2. The fact of the case is that appellant is engaged in the manufacture of excisable goods Viz. Pastries and Cakes falling under S. H. No. 1905 of the Central Excise Tariff Act, 1985. During the course of transit check on 3-10-97, the Central Excise officers intercepted three vehicles belonging to appellant and containing cake and pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original dated 17-11-98 confirmed the demand with 20% interest and confiscating the seized goods/vehicle and also the land, building, plant, machinery etc. and imposed penalty of ₹ 2,28,609/-. Being aggrieved, the appellant had filed appeal wherein the Commissioner(Appeals), vide Order-in-Appeal No. 26-4-2000 allowed the appeal. Thereafter the Department filed appeal before CESTAT and the Hon ble CESTAT vide order dated 28-12-2004 set aside the Commissioner(Appeals) order and remanded the matter to the original adjudicating authority for a fresh decision. Accordingly the matter was adjudicated a fresh by the Addl. Commissioner vide Order-in-Original No. 16-9-2005 confirming the demand with interest and appropriating the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by both sides and perused the record. 5. I find that all the earlier proceedings and also in the grounds of appeal the appellant is seeking waiver of interest and penalty only on the ground that duty was paid prior to issuance of show cause notice and as per the Larger Bench decision CCE, Delhi-III Vs. Machino Montell(I) Ltd[2006(4) STR 177(P H)] and Tribunal decision Rashtriya Ispat Nigam Ltd. V/s. Commissioner, Vishakapatnam [2003(161) E.L.T 285(CEGAT.BEL)] interest and penalty is not chargeable if duty has been paid before issuance of show cause notice. On this issue much water has been flown. Subsequently, all these judgments have been overruled in light of Hon ble Supreme Court decision in case of Union Of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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