9911796707
TMI Blog2023 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... It can be seen that it was categorically held that since there is no suppression of fact, demand of extended period is not sustainable. The penalty imposed in the impugned order was held to be not warranted accordingly, the same was set aside. When the penalty imposed under Section 11AC was set aside, the revenue s appeal cannot be sustained - the revenue s appeal is dismissed. - Excise Appeal No.498 of 2012 - Final Order No. A/11083/2023 - Dated:- 2-5-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Tara Prakash, Deputy Commissioner (AR) for the Appellant Shri Amber Kumrawat, Advocate for the Respondent ORDER In this revenue s appeal, revenue seeks to impose equal of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cannot be invoked. On perusal of the records, we find that the Appellants by letter dt. 22.11.2007, informed the Assistant Commissioner of Central Excise for a clarification on any possible liability of Central Excise duty. The Appellant also pursued the matter before the Department. There is no material on record of suppression of facts with intent to evade payment of duty. The Hon ble Gujarat High Court in the case of Gujarat Glass Pvt. Ltd (supra) observed that the Assessee on his own brought to the notice of the Department the fact about the clearance of the goods to its sister unit without duty before the date of visit of the officers. The Assessee s conduct was candid and therefore, bonafide. There is no evidence of intentional ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is well settled that if the goods are available, the same cannot be confiscated. Accordingly, the confiscation of goods and imposition of penalty cannot be sustained. 20. In view of the above discussions, we hold that the activities undertaken by the Appellant would amount to manufacture and Power Pack also known as Containerized Gensets would be classifiable under sub-heading No. 8502.2090 of the Schedule to the Central Excise Tariff Act, 1985 and the demand of duty alongwith interest for the normal period is upheld. The Adjudicating authority is directed to extend CENVAT Credit benefit, while quantifying duty, subject to verification of record. The demand of duty with interest for the extended period of limitation and confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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