2017 (5) TMI 953

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..... ed to the respondent and also to the Director of the respondent. The said notice proposed a demand of Central Excise duty of Rs. 23,92,726/-; confiscation of Gutka valued at Rs. 3,31,500/-; confiscation of packing material; penalty under Rule 25 readwith Section 11AC on the respondent and penalty under Rule 26 on the Director of the respondent. The respondents have paid an amount of Rs. 31,31,000/- during the course of investigation itself, before the issue of show cause notice. The case was adjudicated by the Original Authority who confirmed the duty demand; confiscated the goods as proposed in the notice with option to redeem on payment of fine. He appropriated the duty amount from already paid amount. He also appropriated 25% of the said .....

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..... ering the representation, if any, made by the person on whom notice is served under sub-Section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. [Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub- Section (1) shall, without prejudice to the provisions of Section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein." 4. It is relevant to note that the said provision talks about proceedings in respect of such person and oth .....

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..... ction (1) of Section 11A of Central Excise Act, 1944 or Section 28 of Customs Act, 1962, is saved from the rigours of adjudication procedure for determination of duty, interest and imposition of any penalty and fine in lieu of confiscation under any statutory provisions in the matters involved in the said notice, but the criminal prosecution proceedings against them for the same matters stated in the said notice, may continue. 14. It is also noticed that on 26-7-2006 the C.B.E. & C. had issued a Circular No.831/8/2006-CX, clarifying the intention of dispensing with the rigours of adjudication procedure, behind enacting this optional scheme is to settle the dispute at an early stage to reduce the litigation and also to speed up the collec .....

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