9911796707
TMI Blog2019 (7) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... the time-limit provided for in section 28 of the Customs Act, 1962 would also apply in such provisions of the statute that do not mandate a time-limit. The show cause notice issued in March 2006 and August 2007 for clearance effected between February 2001 and February 2005 is barred by limitation - appeal allowed - decided in favor of appellant. - MR C J MATHEW, MEMBER (TECHNICAL) And DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Suresh Singh, Cost Accountant for the appellant Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW M/s Malu Sleepers (Maharashtra) Pvt Ltd is in appeal against order-in-appeal no. PIII/VM/299 300/2010 dated 8th November 2010 of Commissioner of Central Excise (Appeals), Pune III Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als Ltd [2010 (257) ELT 369 (Kar)], which, according to him, suffices to allow the escapement from the detriment of section 11AB in their transaction. He also cited the decision of the Tribunal in their own matter, viz. Malu Sleepers (Maharashtra) Pvt Ltd v. Commissioner of Central Excise Customs, Pune II, [order no. A/2565-2566/15/SMB dated 26th June 2015 in appeal no. 1328-1329/2011] , to contend that the present dispute is to be disposed off in the same manner. Reliance is also placed on the decision of the Tribunal in Paper Products Ltd v. Commissioner of Central Excise, Mumbai [2015 (327) ELT 326 (Tri.-Mumbai)], which, according Learned Cost Accountant, has examined a number of decisions, including those now being relied upon by Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n invoking of the escalation clause has been duly discharged. The sole point of dispute, from a legal perspective, is the scope for invoking section 11AB in absence of demand under section 11A of Central Excise Act, 1944. We take note that the show cause notice, pertaining to the orders impugned before us, makes no reference to recovery arising from additional consideration, but is limited to appropriation of duty paid voluntarily, along with interest under section 11AB of Central Excise Act, 1944, on the goods described as the principle reflected in voluntary payment of duty by the adjudicating authority. 5. There is no dispute that the Tribunal in Collector of Customs, Madras v. TVS Whirlpool Ltd [1996 (86) ELT 144 (Tri. Chennai)], has he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s consequential to the demand of tax. The said decision nowhere states that in a case where only recovery of interest is involved, no notice is required to be issued. In fact in the said order, it has been categorically held that if the assessment order does not include interest, demand for interest thereafter has to be made within a reasonable period. Therefore, I am unable to agree with the interpretation given by the Hon ble Member (Technical) of the Apex Court s order in the Citedal Fine Pharmaceuticals case. 26.2 It is an implied principle of the rule of law that any order having civil consequences should be passed only after following the principles of natural justice. Otherwise, it will be a violation of Articles 14 and 21 of the Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of the Constitution and would also be destructive of Article 19(1)(g) and negate Article 21 of the Constitution by denying a procedure which is just, fair and reasonable. 9.2 Rules of natural justice are not embodied rules. Hence, it was not possible to make an exhaustive catalogue of such rules. Audi alteram partem is a highly effective rule devised by the Courts to ensure that a statutory authority arrives at a just decision and it is calculated to act as a healthy check on the abuse or misuse of power. Therefore, I am in agreement with the view taken by the Hon ble Member (Judicial) as far this point is concerned. 6. In the context of submissions made by Learned Cost Accountant that the show cause notice issued in March 2006 and Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to examine the applicability of the decisions of the Hon ble Supreme Court in re International Auto Limited to the present dispute. In re International Auto Ltd, the decision arose from the provision of section 11A(2B) in Central Excise Act, 1944 which has enabled voluntary payment of duty and interest to preclude further action under section 11A(1) of Central Excise Act, 1944 with the implication that such payment of duty and interest does not erase scope of invoking of section 11A(1) except to the extent that penalties should not be imposed. It would appear that the foundation in re Gammon India Ltd, as well as that of International Auto Limited and SKF Limited , was not in existence when the present proceedings were commenced. 8. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
