TaxTMI 
TaxTMI 
2016 (1) TMI 387
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....f electricity sold to outside buyers for the period October, 2001 to July, 2003 as it had failed to demonstrate fulfillment of the eligibility conditions laid down in Rule 6(2) of the Cenvat Credit Rules, 2002 and did not maintain separate accounts for receipt, consumption and inventory of inputs meant for use in the generation/manufacture of electricity sold to outside buyers. Holding that there was no deliberate intention to evade duty, the Tribunal opined not to levy penalty for normal period of liability relying on 2009 (240) E.L.T. 641 (S.C.) (Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III) and remanded the matter to the adjudicating authority for working out the quantum of demand, but only for the normal period, i.e.,....
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....nsel for the respondent is printed in the cause list but there is no representation on its behalf. 5. If the respondent has not taken adequate steps to protect its interest for which the Court has granted more than sufficient opportunity, it has only itself to blame. The Court cannot wait ad infinitum. If a party with full awareness of the pendency of a case against it, more particularly after having entered appearance and filed cross-appeal also does not ensure its representation, it is not open for it to urge that the order has been passed behind its back or without opportunity of hearing. The situation is the creation of the respondent and it must bear the burden. 6. Learned Counsel for the appellant invites our attention to ....
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....lusion; or (c) any willful misstatement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Act or of the rules made there under with intent to evade payment of duty. by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice alongwith interest payable thereon under Section 11AA and penalty equivalent to the duty specified in the notice." 8. Learned Counsel next submits that the Tribunal has come to the ....