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TMI Blog2018 (3) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... is provided in respect of cases mentioned in sub-section (c). Sub-section (c) relates to the evasion of duty by reason of fraud or collusion. As such it has to be held that in cases of fraud conclusion etc., the entire proceedings would get finally concluded on an assessee depositing the dues as mentioned in sub-section (d), thus not permitted further adjudication relatable to the confiscation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscation of the seized goods and the vehicle. Within a period of 30 days from the communication of the show cause notice, the appellant accepted their liability and paid duty along with interest and 15% of duty as penalty and prayed for closure of the proceedings. The lower authorities however, were of the opinion that the said provision does not relate to the confiscation of the goods and vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Section 11AC(1) (c) (d) of the Central Excise Act, 1944. The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows: (c) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin thirty days of the communication of show cause notice, the amount of penalty liable to be paid by such person shall be fifteen per cent of the duty demanded, subject to the condition that such reduced penalty is also paid within the period so specified and all proceedings in respect of the said duty, interest and penalty shall be deemed to be concluded. 5. As is seen from above, the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases mentioned in sub-section (c). Sub-section (c) relates to the evasion of duty by reason of fraud or collusion. As such it has to be held that in cases of fraud conclusion etc., the entire proceedings would get finally concluded on an assessee depositing the dues as mentioned in sub-section (d), thus not permitted further adjudication relatable to the confiscation of the goods on the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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