2013 (10) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri K.C. Sinha and R.C. Shukla, SSCs, for the Respondent. ORDER The present appeal has been filed under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order dated 1st July, 2004 [2004 (177) E.L.T. 665 (Tri.-Del.)] passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 2. The Appeal has been admitted on the following questio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntral Excise Act, 1994. It had filed claim for abatement from time to time before the competent authority. However, it was issued a show cause notice proposing demand of duty on the ground that during April, 1998 to March, 1999 it was required to pay duty amounting to Rs. 22.70 lacs whereas it had paid only Rs. 9,24,611/- and, accordingly, it was asked to pay differential duty. The Additional Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....differential amount of duty as demanded. By the impugned order, it was held that the appellant is liable to discharge the duty liability. Penalty is also imposable on the appellant as he had not discharged the duty liability cast upon him. Penalty was reduced to Rs. 2 lakhs. 6. Heard Sri A.P. Mathur, learned counsel for the appellant and Sri R.C. Shukla, learned counsel for the respondent. 7....