9911796707
TMI Blog2018 (11) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the appellant unit was never restored during the period 01.09.97 to 31.03.98, after the disconnection on 30.09.97 - the Ld. Commissioner have erred in upholding the duty liability for the period 01.10.97 to 31.03.98. No interest and penalty was imposable. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... (of Elee Supply Co.) saying that the power has been disconnected on 30.09.1997 to 6.40 P.M. Since the power was disconnected at 6.40 PM on 30.09.1997, the Appellant delivered a letter on 01.10.1997 to the Assistant Commissioner, Central Excise, Jaipur and also delivered a copy to Superintendent, Central Excise and all these letters are acknowledged. 3. That notwithstanding this, a SCN dated 09.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal was set-aside directing the adjudicating authority to adjudicate afresh after giving adequate opportunity to the Appellant. 7. That the pursuant to remand a reply dated 04.11.2016 was filed before the learned Adjudicating Authority. The learned Adjudicating Authority vide Order-in-Original dated 23.01.2018 was pleased to give partial relief by giving the benefit for the period 02.09.1997 to 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at ₹ 15-20 Crores (approx) at pittance amount of ₹ 3,01,00,000/- (para 12.3 of Order-in-Original). The Department is still withholding the entire amount. 9. That in the Order-in-Original dated 23.01.2018, the learned Adjudicating Authority has confirmed the demand of ₹ 39,12,586/- and also imposed a penalty of ₹ 40,00,000/- under Rule 209(1) of the erstwhile Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.97 to 31.03.98. Thus, the appeal is allowed and the impugned order is set aside. We also hold that no interest and penalty was imposable in view of Ruling of Hon'ble Supreme Court in Bhagawati Steel Rolling Mills (supra). 14. We further note, that the unit was auction sold pending litigation at ₹ 3.10 crore, the auction sale proceeds are in the nature of pre-deposit u/s 35F of the Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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