2012 (6) TMI 755

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. ORDER In this case a Show Cause Notice issued alleging clandestine removal by M/s. Jay Ambey has been settled by the assessee by paying duty involved along with interest and 25% of the penalty as per the provisions of Section 11A(1A). This factual aspect is not disputed by either side. The present appeal is filed by Revenue praying that penalty be imposed on the Director o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt is that as per the first proviso of Section 11A(2) of Central Excise Act where the assessee pays the duty involved along with interest and 25% of the duty involved as penalty, proceedings against the assessee gets concluded as per provisions of Section 11A(1A), proceedings against other persons also is to be considered as finally concluded. For better appreciation of the argument, the said Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terest and penalty under sub-section (1A), the Central Excise Officers, shall determine the amount of duty or interest not being in excess of the amount partly due from such person." 4. Considered arguments on both the sides. The provisions in the first proviso to Section 11A(2) is very clear that if the proceeding against an assessee is concluded under Section 11A(1), further proceedings ....