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TMI Blog2017 (9) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... iated that hardship and loss of benefit to an assessee is not relevant consideration in fiscal jurisprudence. Ld. Adjudicating authority should have appreciated the conduct of the respondent from show-cause notice that it was a wilful defaulter in paying duty. But, she failed to justify non-application of Rule 25, 26 of the Central Excise Rules, 2002 as invoked in the show-cause notice. It may be stated that power is vested with the authority to carry out the mandate of law - matter is remanded to the adjudicating authority for re-adjudication - appeal allowed by way of remand, - E/86346/15 - A/89205/17/SMB - Dated:- 9-8-2017 - Shri D. N. Panda, Judicial Member Shri S.V. Nair, AC (AR) for Appellant Shri Sadashiv S Hawaldar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ze the appellant levying penalty of ₹ 5000/-. To pass an appropriate order, she held that Rule 25 is not applicable nor also Rule 26 of Central Excise Rules, 2002 is applicable. 3. Heard both sides and perused the records. 4. A consistent default in payment of duty by the respondent is noticeable from record. Added to this, it was also attempted to clear the goods without making entry of clearance paying duty in the statutory records. Mere discharging of duty at a subsequent date shall not be consolation to the exchequer that it discharged duty. The delay in discharge of duty is a deprivation to the state to use of such revenue for public welfare. Penalty deters violation of law. Authority below should not be sympathetic to reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and the wholesale cash price is not theirs on the entire product. Section 4 of the Act is the section which deals with the valuation of excise goods for the purpose of charging duty of the same would be applicable. Where for the purpose of calculating assessable profits, a notional and conventional sum is laid down by the legislature to be arrived at on a certain basis, it is not permissible for the courts to engraft into it any other deduction or allowance or addition or read it down on the score that the said deduction or allowance or addition was authorised elsewhere in the Act or in the Rules. A conventional charge should be measured by its own computation and not by facts relating to other method of computation. The circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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