9911796707
TMI Blog2018 (1) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... under Show Cause Notice No. 6/2011 CE dated 28.04.2011 and Rs. 13,18,767/- (Rupees Thirteen Lakhs Eighteen Thousand Seven Hundred and Sixty Seven only) under Show Cause Notice No. 12/2011 dated 04.10.2011 and dropped further proceedings in respect of the balance amounts. The Commissioner has also held that the assessee shall pay the interest. The Commissioner has appropriated an amount of Rs. 1,26,59,455/- (Rupees One Crore Twenty Six Lakhs Fifty Nine Thousand Four Hundred and Fifty Five only) paid by the assessee to Government Account but dropped the proceedings proposed vide Show Cause Notice 15/2011 CE dated 01.12.2011. Briefly the facts of the present case are that the assessee/respondents are engaged in the manufacture of paper securit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erary Scientific and Charitable Societies Act, under an expansion programme of Kerala State Film Development Corporation as per orders of the Government of Kerala. They have also submitted that they have been providing several categories of services some are taxable and some are non-taxable. After considering the reply of the assessee, the Commissioner confirmed the demand along with interest and also appropriated the amount paid by them. Aggrieved by the said impugned order, the Revenue has filed an appeal on the ground that the impugned order is not sustainable in law as the Commissioner has not imposed any penalty on the assessee under Rule 25 of the Central Excise Rules, 2002 and also under the provisions of Rule 27 of Central Excise Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2011 and the Revenue has not filed appeal against the same. He also submitted that the Commissioner (Appeals) has given grounds for not imposing the penalty under Rule 25 and 27 of the Central Excise Rules, 2002. Here it is pertinent to reproduce the relevant finding of the Commissioner which is contained in para 32 of the impugned order which is reproduced herein below: "32. Coming to the demand under Section 11D, vide para 12 of their reply, the assessee has explained that whatever amount the assessee had collected from M/s. KSBC has been returned to M/s. KSBC as M/s. KSBC had demanded back the duty paid to the assessee based on the objection raised by the Accountant General while auditing the accounts of M/s. KSBC. Since, the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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