2011 (3) TMI 893

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....a, Advocate Respondent : Shri R.S. Srova, JDR   Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of penalties I proceed to decide the appeals itself inasmuch as the issue lies in a narrow compass.   2. The penalties stands imposed on the applicants under the provision of Rule 26 of Central Excise Rules. Shri T.P. Bhojwani, partner of M/s Ha....

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....9/- along with interest of Rs. 1,41982/- and penalty equivalent to 25% of the duty amount.   4. Joint Commissioner in his impugned order held that the proceedings against M/s. Hariom Industries stands concluded in terms of the proviso of Section 11A (2) of Central Excise Act, 1944. However, he imposed penalties on the present applicants in terms of Rule 26 of the Central Excise Rules, 2002....

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....nbsp; 7 For better appreciation, the relevant provisions of Section 11A are being reproduced below :-   (1A) When any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, by reason of fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or the rules made there un....

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....ed that if such person has paid the duty in full together with, interest and penalty under sub-Section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub-Section (1) shall, without prejudice to the provisions of Section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein.   A plain reading of the provisions extracted....