2014 (5) TMI 607

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....rrect in confirming the order in appeal passed by the additional commissioner of Central Excise without going into merits of the case and passing the order in stereographical manner that now amount is paid hence, evidence are not required to be examined, irrespective of the fact that the amount is paid before the show cause notice for peace of mind and avoid any penal action against proprietor of proprietary firm ?"            {B} "Whether in the facts and circumstances of the case, the respondent was justified in twice recovering excise duty on the same goods supplied to end user under Section 11A of the Central Excise Act, 1944 ?"         {C} "Wheth....

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....hority and dismissed the appeal. In further appeal by the appellant, the Tribunal observed as under :" 5. I have considered the submissions made at length by both sides and perused the records. 6. On perusal of the records, I find that the appellant herein, on being pointed out by the Audit party, has paid the differential Central Excise duty worked out by the Audit party alongwith interest on 24.03.2010. It is also noticed from the records that the appellant has paid 25% of the amount of duty as paid on 19.04.2010. In my view, having discharged the entire duty liability, interest thereof and 25% of the amount of duty as penalty, the issue should have been closed by the authorities as per the provisions of Section 11A(2B) of the Centr....

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....interest and also imposing penalty under Section 11AC of the Act, reduced the same to 25%. The Tribunal, in the impugned order, further clarified the issue and recorded that there shall be no further penalty against the appellant. Appellant has, however, raised two curious submissions - Firstly, he contended that the duty and penalty was deposited under duress and that therefore, the issues should have been examined on merits by the Tribunal. Second contention of the appellant was that having deposited the entire duty with interest, even before issuance of the show cause notice in terms of Section 11A(2B) of the Act, no show cause notice should have been issued. These two contentions are incongruent. If the stand of the appellan....