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TMI Blog2018 (12) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... lder, AC(AR) for the Appellant (s) Shri Anjan Dasgupta, Advocate for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of M.S. Round, CMS Crossing, Bogie, Coupler Body/Set, Back Stop, Draft Gear etc. classifiable under Chapter 72,73 86 of the First Schedule to the Central Excise Tariff Act, 1985. Show Cause Notice dated 16.11.2016 was issued alleging removal of finished products from the factory without payment of central excise duty. The Adjudicating Authority confirmed the demand of ₹ 16,59,067/- alongwith interest and also imposed equal penalty. On appeal, the first appellate authority upheld the adjudication ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 15. It obviously follows from the above discussions that in absence of any of the excluding elements as specified in subsection (1) of Section 11A of the Central Excise Act, 1944, the appellant would definitely qualify for being given the benefit of sub-section (2) of Section 11A provided they have abided by the provisions of sub-section (1)(b) and subsection (2) of Section 11A of the said Act in such a way that it does not attract the provisions of sub-section (3) of Section 11A supra. 16. I find that the appellant had duly paid the Central Excise duty totaling to ₹ 19,86,082/- [Rs.19,28,235/- (Cenvat) + ₹ 38,564/- (Ed.Cess) + ₹ 19,283/- (S H Ed. Cess) ] pertaining to price escalation for F.Y. 2010-11 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11A of the Central Excise Act, 1944. 17. I also find that the appellant had duly informed about such payment of duty and interest to the Department vide their letter dated 06.01.2015, which again is in agreement with the provisions of sub-section (2) of Section 11A supra. No evidence of disagreement on the quantum of Central Excise duty and interest payment by the appellant has been furnished before me by Revenue. This proves that the provisions of sub-section (3) of Section 11A of the said Act are not attracted in the instant case. 18. As such, I am of the considered opinion that the appellant is eligible for being extended the benefit of sub-section (2) of Section 11A ibid which categorically provides that the impugned Show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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