9911796707
TMI Blog2018 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are that the appellant is inter alia manufacturing different types of chocolates on job work basis out of raw and packing material supplied by one Cadbury India Ltd. They were receiving duty paid raw and packing material from Cadbury India Ltd. Cadbury India Ltd also supplied them with costing data in respect of such duty paid raw and packing material from time to time. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed the demand and appropriated the amount already paid. In addition imposed a penalty of Rs. 68,34,780/- under Section 11AC and a penalty of Rs. 3 lakhs was also imposed under Rule 25. The appellant being aggrieved by the Order-in-Original filed the present appeal only for waiver of penalties imposed under Section 11AC and Rule 25. 2. Shri M.P. Baxi, Id. Counsel for the appellant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. We find that the appellant admittedly paid the excise duty along with interest which was confirmed by invoking the extended period in the impugned order. We incorrect costing of the product manufactured on job work basis. Throughout, the plea of the appellant is that the short payment is due to non-supply of costing data by the principal Cadbury India Ltd. This excuse cannot exonerate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which also they have failed to comply. In these circumstances, the bonafide of the appellant is not proved. Therefore, penalty under Section 11AC was rightly imposed by the lower authority. However, it is observed from the Order-in-Original that the adjudicating authority has not extended the option for payment of reduced penalty of 25% as provided under proviso to Section 11AC, as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
