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TMI Blog2024 (8) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... t be so, the show cause notice was issued within the normal period of limitation and there was no necessity at all of taking recourse to the extended period of limitation. Though the impugned order proceeds to impose penalty under the provision of section 11AC (1) (c) of the Central Excise Act but as it has been found that the notice was issued within the normal period of limitation, penalty can be imposed under section 11AC (1) of the Central Excise Act which would not exceed 10% of the duty or Rs. 5,000/- whichever is earlier. When the duty was levied pursuant to the directions issued by Supreme Court and the appellant was under an impression that the judgment is prospective in nature, it would be appropriate to reduce the penalty to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Parsa, Village Udaipur Dand Gaon, Sarguja (CG) are required to show cause to the Commissioner, Customs Central Excise, Bilaspur having his office at Central Excise Building, Dhamtari Road, Tikrapara, Raipur within a period of 30 days from the date of receipt of this Notice, as to why: (i) Central excise duty amounting to Rs. 1,64,84,159/- (Rupees One Crore Sixty Four Lakh Eighty Four Thousand One Hundred and fifty Nine only) short paid should not be demanded and recovered under section 11A (4) of Central Excise Act, 1944 by invoking extended period of five years, and central excise duty amounting to Rs. 74,46,169/- already paid by the Noticee should not be appropriated against the demand. (ii) Interest at appropriate rate should not be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is equally applicable to the appellant. Therefore the Hon ble Supreme Court s judgment in the above case shall have binding effect on all 40 allottees of Coal blocks including the appellant. The decision pronounced by the Hon ble Supreme Court on the issue of additional levy of Rs. 295/- per M.T. on Coal extracted has retrospective effect i.e. effective from the date of coal extraction and not from the date of judgment i.e. 24.09.2014. 10. The submission of the appellant that the additional levy of Rs. 295/- per M.T. is includable in the assessable value only from the date of the judgment of the Hon ble Supreme Court. The submission is akin to saying that the additional levy of Rs. 295/- per M.T. is payable only from the date of judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits even if the appellant does not appear on the next date of hearing. This appeal is, accordingly being decided after hearing learned authorized representative appearing for the department. 6. There is no error in the finding recorded by the Commissioner (Appeals) that the relevant date in terms of section 11A of the Central Excise Act would the date on which the Supreme Court delivered the judgment i.e. 24.09.2014. If that be so, the show cause notice was issued within the normal period of limitation and there was no necessity at all of taking recourse to the extended period of limitation. 7. Though the impugned order proceeds to impose penalty under the provision of section 11AC (1) (c) of the Central Excise Act but as it has been fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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