9911796707
TMI Blog2005 (11) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals filed by Shri Ram Aluminium Pvt. Ltd., Komal Automizer Pvt. Ltd. and Shri Atul D. Desai, Director of both the companies. 2. On 4-9-99, the Central Excise officers visiting the premises of M/s. Shri Ram Aluminium Pvt. Ltd. found that under 3 delivery challans dated 15-1-99, 16-4-99 ana 2-9-99, 4860 kgs. of aluminium ingots were received from M/s. Komal Atomizer Pvt. Ltd. In the statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also refers to the Tribunal's order in the case of Sanjay Insecticides P. Ltd. - 2005 (68) RLT 110 (CESTAT-Mum.) in which the said case of Machino Montell (I) Ltd. was further interpreted with the following observations :- "I observe that the Tribunal in the above cited case does not make any distinction between one type of evasion and the other. Simply stated, the decision covers all cases wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, we are of the view that the ratio of the decision relied upon by the Ld. DR which are to the effect that deposit of duty before the issuance of the show cause notice cannot be made the basis for non imposition of penalty, are not applicable to the facts of the instant case where such duty demand has arisen on account of intervention of the department. In the case of Rashtriya Ispat Nigam Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such, we are of the view that penalty has been rightly imposed upon M/s. Saheli Synthetics Pvt. Ltd." 7. As above observations emanate from a two-member Bench, I prefer to go by judicial discipline, relying upon the findings of the Larger Bench in the case of Machino Montell (I) Ltd. which categorically holds that when the duty amount is paid by the assessee before issuance of show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
