9911796707
TMI Blog2025 (1) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... t disclosed their liability to pay duty under section 3A - HELD THAT:- The issue involved in this appeal is covered by order passed by the Tribunal in assessee s own case [ 2023 (4) TMI 708 - CESTAT KOLKATA ]. Apart from the Learned Tribunal had rightly noted that the Commissioner had granted permission vide letters dated 29-3-1997 and 20-4-1998. This aspect of the matter is not in dispute as it has been admitted in the order passed by the Commissioner dated 29-12-2017, wherein the Commissioner would observe that permission was granted by the Commissioner in response to the request made by the assessee and in the interest of revenue to eliminate the inconvenience in practical operation with the condition that concession would be reviewed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial questions of law for consideration : (i) Whether the Learned Tribunal has committed gross error of law by allowing the appeal of the respondent when the respondent has liable to pay the duty under Section 3A of the Central Excise Act, 1944 but paid in terms of Section 3 of the Central Excise Act. (ii) Whether the permission granted by the erstwhile Commissioner to pay duty under Section 3 have any statutory value when admittedly the respondent is liable to pay duty under Section 3 of the said Act. (iii) Whether issuance of Show Cause Notice is time barred when the respondent has not disclosed their liability to pay duty under section 3A and is discharging duty under Section 3 of the said Act which was revealed after verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. The demand which was raised in the show cause notice dated 2-4-2002 was dropped by passing order in original against which appeals were filed before the Tribunal by the department as well as the assessee. The appeals were disposed of on 11-12-2008 setting aside the order in original and remanding the matter for de novo adjudication. In such proceeding the adjudication authority again dropped the demand by order in original on 16-10-2010 and held the assessee has rightly discharged the duty liability under section 3 of the Act. Against the said order in original the department appeals and cross-appeals were filed by the department and which have been disposed of by final order dated 27-2-2023, affirming the de novo adjudication order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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