9911796707
TMI Blog2024 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was paying duty on the fatty acid / waste up to 20.12.2010. Subsequently, they learned that the Assistant Commissioner, Burdwan Division had passed an order holding that fatty acid / waste would not attract duty in view of Notification No. 89/95-C.E. dated 18.05.1995. Consequent to the order passed by the Assistant Commissioner, Burdwan Division, the appellant did not discharge duty on the fatty acid / waste. Later, they came to know that duty was payable on such waste fatty acid as a by-product. 1.1. In September, 2011, the Officers of the Department, upon scrutiny of the returns, pointed out the non-payment of duty on the fatty acid / waste to the appellant. Immediately, the appellant paid the duty liability, as worked out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order. 6. Heard both sides and perused the appeal documents. 7. We find that the appellant was initially paying duty on the fatty acid / waste generated. However, subsequent to an order passed by the Ld. Assistant Commissioner, Burdwan Division, they stopped their payment of duty on the fatty acid /waste. However, later, when they came to know that duty is liable to be paid on the fatty acid as a by-product, they paid the duty along with applicable interest. We observe that the appellant paid the duty calculated by them on 12.09.2011 and the Show Cause Notice was issued on 30.12.2011. Thus, the duty liability as determined by them has been paid along with interest much before issue of the Notice. Thus, we observe that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.09.2011 an amount of Rs. 90,06,977.00 (Rupees Ninety Lakh Six Thousand Nine Hundred Seventy Seven) only towards their Central Excise duty liability alongwith Education Cess of Rs. 1,80,140.00 (Rupees One Lakh Eighty Thousand One Hundred Forty) only & S&HE Cess of Rs. 90,070.00 (Rupees Ninety Thousand Seventy) only aggregating Rs. 92,77,187.00 (Rupees Ninety Two Lakh, Seventy Seven thousand, One hundred and Eighty Seven) only. Therefore, an amount of Rs. 17,253.00 (Rupees Seventeen Thousand Two Hundred Fifty Three) only as Basic Central Excise duty alongwith Rs. 344.00 (Rupees Three Hundred Forty Four) only as Education Cess and Rs. 173.00 (Rupees One Hundred Seventy Three) only as SHE Cess, aggregating Rs. 17,770.00 (Rupees Seventeen Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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