2018 (8) TMI 1164

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..... Ld. Advocate could pinpoint - appeal dismissed - decided against appellant.
Mr. Devender Singh, Member (Technical) Present for the Appellant(s): Sh. Rishi Singh, Advocate Present for the Respondent(s): Sh. Tarun Kumar, A.R. ORDER Per : Devender Singh The appellants have filed this appeal against the impugned order dt. 22.12.2017. 2. Brief facts of the case are that the appellants are registered with the Department and manufacture Roller chains and Auto parts. An audit was conducted in the factory of the appellants. Pursuant to the audit, which was done on 24.12.2013 to 31.12.2013, certain objections were raised by the audit team. The appellants had agreed with the objections of audit team and voluntarily deposited the duty, intere .....

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..... ii) New India Industries Ltd. vs. Union of India - 1990 (46) ELT 23 (Bom.) 4. Ld. A.R. for the Revenue submits that the entire exercise was a voluntarily deposit by the appellants as is evident from the letter dt. 31.12.2013 addressed to the Assistant Commissioner (Audit) by the authorized signatory of the appellants. There was no mistake of law and the appellants had taken the benefit of the provision, which reduced their penalty from 100% to 1% of tax/duty for each month of default. He also contended that since the law required the matter to be closed, hence no show cause notice was issued. He informed that a copy of APR No. 464/2013-14 dt. 28.02.2014 was sent to appellants by the Department. 5. Heard the parties and perused the record. .....

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..... e is absolutely no evidence of any coercion or pressure on record and the appellants have not substantiated their allegations. It is clear from the adjudication order that the calculation sheet for duty, interest etc was prepared with appellants' help and they were duly informed. The adjudication authority while allowing the benefit under provisions of Sections 11A(5), (6) & (7) ibid and Section 73(4A) ibid, has considered certain condition like the true and complete figures of transaction available in records and acceptance of chargeable tax by the assessee and its payment along with interest and applicable penalty by the concerned assessee. These provisions are clearly meant to shorten the further proceedings both for the assessee and the .....

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