9911796707
TMI Blog2017 (5) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... es did not arise - Held that: - the said Sub-section (2B) of Section 11A of CEA, 1944 provides that ‘when an assessee on his own ascertainment pays the amount of duty and interest thereon before issue of SCN, then SCN demanding the said amount cannot be served on the assessee’ - the SCN has not at all dealt with the aspect as to why the assessee’s present case is not covered by the provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same to their vendors without payment of duty. Therefore, they are issued with a show cause notice dated 23.08.2007 wherein it was stated that with effect from 10.09.2004 appellants cleared said moulds and dies to their vendors without payment of Central Excise Duty and that appellant had taken credit of ₹ 43,46,542/- paid on said moulds and dies. It is further stated that on being pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of penalty. The show cause notice was adjudicated through Order-in-Original dated 31.01.2008. Aggrieved by the said Order-in-Original, appellants preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) did not interfere with the said confirmation of demand and confirmed the imposition of penalty on the appellant. Aggrieved by the said order of learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said amount cannot be served on the assessee . The said provision as provided under explanation-1 to Sub-section is not applicable if there has been any short payment of duty by a reason of fraud, collusion or any willful miss-statement or separation of facts or contravention of any of the provisions of the Central Excise Act, 1944 or of the rules made thereunder with intention to evade payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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