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TMI Blog2018 (1) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... uent show cause notices, the suppression of facts cannot be alleged again. Interest - penalty - Held that: - interest under Section 11AB of the Act can be imposed only under the circumstances, where short levy or short paid duty is by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the Act or the Rules made therein - also, the provisions of Section 11AC of the Act is also applicable in case of mis-statement, suppression of facts etc., which are admittedly absent in this case - interest and penalty set aside. Appeal allowed in part and part matter on remand. - Excise Appeal No. 100/09 - Final Order No. F/O 75100/2018 - Dated:- 19-1-2018 - Shri S. K. Mohanty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of ₹ 5,63,030/- alongwith interest. Further, the impugned order has also imposed penalty of equivalent amount under Section 11AC of the Central Excise Act, 1944. Feeling aggrieved with the said impugned order, the appellant has preferred this appeal before the Tribunal. 4. The Ld. Advocate appearing for the appellant submits that the adjudicating authority has not specifically dealt with the issue of limitation aspect, though, specifically directed by the Tribunal vide order dated 3/7/2006 for consideration. In this context, he referred to the said order of the Tribunal to state that the normal period of limitation should be counted from the period July, 2000 to March, 2001. Thus, he submits that the impugned order, consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, on perusal of the impugned order, I find that the Ld. Adjudicating Authority has taken into consideration the clearance value for the whole of the Financial Year 2000-2001. Since the Show Cause Notice was issued on 5/7/2001 and served on 9/7/2001 on the appellant, the normal period of limitation should commence from 1st July, 2000. Accordingly, the demand for the period April to June, 2000 cannot be confirmed against the appellant. In context with applicability of the extended period of limitation, the Hon ble Supreme Court in the case of Nizam Sugar Factory (supra) held that when all relevant facts are in the knowledge of the Department, when the first show cause notice was issued, while issuing subsequent show cause notices, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty for short-levy or non-levy of duty in certain cases. Where any duty of excise has not been levied or paid or has been short levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also be liable to pay a penalty equal to the duty so determined 8. On perusal of the above statutory provisions, it reveals that interest under Section 11AB of the Act can be imposed only under the circumstances, where short levy or short paid duty is by reason of frau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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