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TMI Blog2018 (1) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated against the assessee if the duty, interest and 25% of the duty has been paid before issuance of SCN and the same is intimated to the Central Excise officers - Admittedly, in this case, the appellant has complied with the provisions of Section 11A (5) (6) (7) of the Act. Therefore, no SCN is required to be issued to the appellants - appeal allowed. - E/10150-10151/2016-SM - A/13407-13408 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Section 11A (6) of the Central Excise Act, 1944. Later on, a show cause notice was issued to the appellants to appropriate the amount already paid and to confiscate the goods seized and consequently, to demand duty along with interest and to impose redemption fine and penalty on the appellants. The matter was adjudicated and the amount paid by the appellant was appropriated and the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (6) and (7) of the Act, are reproduced below:- Section 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded - .. (5) Omitted vide THE FINANCE ACT, 2015 w.e.f. 14 th May 2015, before it was read as, (5) Where, during the course of any audit, investigation or verification, it is found that any duty short levied or short-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty equal to one per cent of such duty per month to be calculated from the month following the month in which such duty was payable, but not exceeding a maximum of twenty-five per cent of the duty, and inform the Central Excise Officer of such payment in writing. (7) The Central Excise Officer, on receipt of information under sub-section (6) shall - (i) not serve any notice in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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