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TMI Blog2019 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... 46/2015 - Service Tax dated August 18, 2015. Appeal allowed - decided in favor of appellant. - Excise Appeals No. 50332-50333 and 50370 of 2018 - Final Order No. 50368-50370/2019 - Dated:- 25-2-2019 - Shri Anil Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri Amit Kumar Dey, Advocate - for the appellant. Shri H.C. Saini, Authorized Representative (DR) - for the Respondent. ORDER Per. Bijay Kumar :- Appellant has filed the present appeal against the order-in-appeal No. 222-226/CE/DLH/2017 dated 26/09/2017 (for short, impugned order) vide which the order passed by the learned lower Adjudicating Authority, has been upheld with modification as proposed in the impugned order. 2. Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeding in terms of order dated 30 June 2017 on the following terms :- Please refer to your letter dated 12/06/2017 wherein you have requested for waiver from issuance of demand Show Cause Notice in the case of M/s Luvvy International under CBEC letter issued under F. No. 137/46/2015-ST dated 18/08/2015 readwith Section 11 AC (1) (d) of the Central Excise Act, 1944. In this context, it is to inform you that the competent authority has accepted your request for waiver from issuance of Show Cause Notice (SCN) for duty demand on the basis of final investigation of the case and in the light of the CBEC letter issued under F. No. 137/40/2015-ST dated 18/08/2015 readwith Section 11 AC (1) (d) of the Central Excise Act, 1944. Duty, Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e were manufacturing during 2013-2014 and 2014-2015. Accordingly, he submits that the impugned order is not sustainable and is required to be discharged. 6. We have considered the rival submission and perused the case record. 7. The issue involved in this case is regarding the confiscation of the goods which was seized after the searches made at the appellant's factory and various other premises including trading premises. We have also perused the closure report as report clearly indicated that production and clearance made by the appellant during the relevant period i.e. 2013-2014 and 2014-2015. These are reproduced as under :- Duty Chart in respect of M/s Luvvy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its Circular F. No. 137/46/2015 - Service Tax dated August 18, 2015. The relevant paras are reproduced here below 2.4 Further, clause (i) of the second proviso to Section 78 of the Finance Act, 1994 and clause (d) of sub-section (1) of Section 11 AC of the Central Excise Act, 1994 refer to a thirty day period, from the date of service of the notice, within which the assessee may make the payment of tax/ duty, interest and reduced penalty of 15%. In case the assessee makes a written request for waiver of a written SCN, the thirty day period can be computed from the date of receipt of such a letter by the department. .. 3.1 Conclusion of proceedings may be approved by an officer equal in rank to the officer who is competent to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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