Commissioner of CGST & C. Ex, Howrah Versus M/s. Jupiter Alloys & Steel (India) Ltd.
Central Excise
2018 (12) TMI 775 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 10-5-2018
Appeal No. E/77119/2017, CO-75258/2018 – FO/76566/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
Shri D. Halder, AC(AR) for the Appellant (s)
Shri Anjan Dasgupta, Advocate for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
1. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of M.S. Round, CMS Crossing, Bogie, Coupler Body/Set, Back Stop, Draft Gear etc. classifiable under Chapter 72,73 & 86 of the First Schedule to the Central Excise Tariff Act, 1985. Show Cause Notice dated 16.11.2016 was issued alleging removal of finished products from the factory without payment of central excise duty. The Adjudicating Authority confirmed the demand of Rs. 16,59,067/- alongwith interest and also imposed equal penalty. On appeal, the firs
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before intervention of the department. I observe that the first appellate authority has discussed the issue in details. The relevant portions of the impugned order are reproduced for the sake of appreciation of the facts and law on the point:
“14. In view of the above, I am of the considerate opinion that the Chartered Accountant's Certificate should have been given due cognizance to display the application of judicious nature of mind by the lower authority during the course of appreciating the factual matrix of the instant case.
15. It obviously follows from the above discussions that in absence of any of the excluding elements as specified in subsection (1) of Section 11A of the Central Excise Act, 1944, the appellant would definitely qualify for being given the benefit of sub-section (2) of Section 11A provided they have abided by the provisions of sub-section (1)(b) and subsection (2) of Section 11A of the said Act in such a way that it does not attract the provisions of sub-se
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12 which had been submitted by them to the Department on 09.06.2011, 10.07.2012 and 10.08.2012 respectively. All such payments of duty had been done before issuance of the impugned Show Cause Notice dated 16.11.2016. In addition, they have also paid the interest involved in this case and totaling to Rs. 9,93,447/- vide e-Challan Nos. 00274 dated 26.12.2014, 00069 dated 23.08.2014 and 00211 dated 30.08.2013, which too had been paid before issuance of the impugned Show Cause Notice dated 16.11.2016 was served on them. Such reversal of credit on the basis of their own ascertainment and payment of interest involved thereon, before the issuance of relevant Show Cause Notice, is in agreement with the provisions of sub-section (1)(b)(i) of Section 11A of the Central Excise Act, 1944.
17. I also find that the appellant had duly informed about such payment of duty and interest to the Department vide their letter dated 06.01.2015, which again is in agreement with the provisions of sub-section
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