9911796707
TMI Blog2024 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... was also paid by the assessee vide challan No.00115 dated 19.07.2013. The demand-cum-show cause notice was issued by the adjudicating authority on 14.08.2012 i.e. much subsequent to the deposit of the amount of duty along with interest. There is no factual dispute that the entire amount of duty along with interest was deposited by the assessee much prior to the issuance of notice. It is also admitted fact that information about the aforesaid deposit of the amount of duty and interest was given by the assessee to the Central Excise Officer concerned - the provisions of sub-Section (2B) of Section 11A of the Central Excise Act, 1944 is fully attracted on facts of the present case which specifically provides the circumstance in which the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Commissioner of Central Excise, Haldia.) before the Customs, Excise Service Tax Appellate Tribunal, Kolkata, Eastern Zonal Bench, Kolkata, which has been allowed by the final order No.A/76501/2019 dated 23.07.2019. While allowing the appeal, the Tribunal has recorded the following finding of fact: 5. We have carefully considered the submissions made by both the sides and perused the appeal records. 6. There is no dispute about the fact that the entire duty demand along with interest was paid by the appellant and this was done prior to the issuance of show cause notice and this fact had been intimated to the department. In view of this, in terms of the provisions of Section 11A(2B), no show cause notice is required to be issued and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it existed at the relevant time, specifically provides as under: 11A. Recovery of duties not levied or not paid or short-levied or short-paid or errone9ously refunded.- * * * * * * * * * (2B) Where any duty or excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer before service of notice on him under subsection (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice. It is also admitted fact that information about the aforesaid deposit of the amount of duty and interest was given by the assessee to the Central Excise Officer concerned. We find that provisions of sub-Section (2B) of Section 11A of the Central Excise Act, 1944 is fully attracted on facts of the present case which specifically provides the circumstance in which the Central Excise Officer shall not serve any notice under sub-Section (1) of Section 11A of the Act, 1944 in respect of the duties paid. Section 11A(2B) is fully attracted on facts of the present case. 9. Under the circumstances, we do not find any irregularity in the findings recorded by the Tribunal in paragraph 6 of the impugned order which has been reproduced above ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
