9911796707
TMI Blog2022 (4) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... is a statutory remedy available to the writ applicants to file an appeal before the Tribunal. This writ application cannot be entertained - application rejected. - R/SPECIAL CIVIL APPLICATION NO. 1879 OF 2022 - - - Dated:- 9-2-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR HASIT DAVE FOR THE PETITIONER ORDER PER : HONOURABLE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 174 of CGST Act, 2017; 2. I under recovery of interest under Section 11AB/ Section 11AA of the Central Excise Act, 1944 on the Central Excise duty [including Education Cess] amounting to ₹ 4,12,31,903/- from M/S. Deepak Petrochem Ltd. read with the provision of Section 174 of CGST Act, 2017, 3. I impose a petialty of ₹ 4.12.31,903/- [Re. Four Crore, Twelve Lakh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd proviso to Section 11AC of the Central Ease Act, 1944, the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso; 4. I impose a penalty of ₹ 50,000/- (Rupees fifty thousand only) on Sh. Sanjay O.Triphati, Director (Commercial) of M/s. Deepak Petro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Section 174 of CGST Act, 2017, no separate penalty is imposed under Rule 25(1) of the Central Excise Rules, 2002. However, in terms of Section 11AC(1)(e) of the Central Excise Act, 1944, if the duty as determined vide sub-para (1) of above order under sub-section (10) of Section 11A and the interest payable thereon under Section 11AB/11AA is paid within thirty days of the date of commun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
