2004 (4) TMI 379

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....RIEF FACTS OF THE CASE 2. M/s. Advance Dyestuff Industries (in short, ADI), Vatva, was registered under the Central Excise Act, 1944 to manufacture S.O. Dyes. A case against ADI was booked by the officers of Central Excise Commissionerate, Ahmedabad-I on 29-11-1999 by intercepting one truck, transporting a consignment of S.O. Dyes-R.T. Blues cleared by ADI without payment of Central Excise duty. The officers seized the consignment along with truck No. GJ-7-U-7421. The seized truck was released provisionally on execution of B-11 Bond and on producing cash security of Rs. 10,000/- . 3. On completion of investigation, the Addl. Commissioner, Ahmedabd-I issued Show Cause Notice to ADI, inter alia, for recovery of Central Excise ....

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....nts filed appeal before the Commissioner (Appeals) Ahmedabad. Since they were not in touch with the company they had no knowledge of the application made by the company before the Commission. (c)        The applicant being illiterate, on the advise of the company, have now approached the Commission for setting aside the penalty and releasing the truck unconditionally. 6. Revenue vide report dated 3-3-2004 has confirmed that appeals filed by the co-noticees are pending before Commissioner (Appeals) for waiver of personal penalty and confiscation of truck. Revenue submitted that the Commission may pass suitable orders keeping in view, the facts and circumstances of the case. 7. The hearing....

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....ty has been derived, the additional amount of excise duty accepted to be payable by him and such other particulars as may be prescribed including the particulars of such excisable goods in respect of which he admits short-levy.... Provided that no such application shall be made unless ..... (c) the additional amount of duty accepted by the applicant in his application exceeds 2 lakh rupees ...." An assessee is defined under Section 31(a) to be ".... any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods or a registered person under the rules made under this Act, of a private warehouse in which excisable goods are stored." The expression 'case'....