TaxTMI 
TaxTMI 
2016 (8) TMI 84
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..... 2. In challenging such an order the counsel for the appellants would submit that the questions of law proposed at page 8 are substantial questions of law. It is submitted that the Tribunal could not have taken any cognizance of non-payment of customs duty as that cannot be made subject matter of proceedings under section 11AC of the Central Excise Act, 1944. Secondly, and without admitting the above, the Tribunal should not have confirmed a penalty when there is an invitation by the appellant itself in writing so as to enable the Departmental officials to come and inspect the records and verify and scrutinize the same. 3. Thirdly and importantly what the Tribunal has failed to notice is that there was a clear argument of any lack of men....
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....ade Policy. They state that they had made this fact known to the Development Commissioner. 6. The appellants do not dispute that pursuant to their applications for de-bonding, they were liable to pay customs / excise duty foregone on the capital goods procured by them duty free as a export oriented unit after taking into consideration the depreciated value vis-a-vis the fulfilled conditions for achieving that status. 7. Reliance is placed on certain letters addressed to the Assistant Commissioner of Customs and Excise. 8. After all these procedures were complied with, what the appellants are aggrieved by is the fact that they were called upon in terms of certain audit objections and report to show cause as to why the issue raised and the....
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....n dealing with all this, the Tribunal found that the appellants did not give a complete list of capital goods which were procured without payment of duty and the items, including generating set. Now, it is impossible to assume that an item such as a generating set or a generator could be left out and without any intent or purpose. The omission, therefore, was found to be deliberate. It is only during the audit that the conduct of the appellant came to notice and that is why the misdeclaration was termed as an act which attracted penalty. 12. The Tribunal has assigned cogent and satisfactory reasons. The reasons are that appellants imported capital goods and they were so imported without payment of customs duty. These goods went in manufact....
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....ore which would enable the Revenue to invoke the extended period of limitation. The Legislature having employed certain words and with specific intent that the Hon'ble Supreme Court concluded that mere non payment of duties is not equivalent to collusion or willful misstatement or suppression of facts. These were distinct contingencies and which would have to be established and proved by the Revenue if it wants to invoke the extended period. They cannot be held to be equivalent to mere non payment of duties. The Legislature having employed clear words they would have to be given their meaning. 15. We do not see how any judgment interpreting section 28 in this manner will alone have any application to the facts and circumstances of the ....
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....ere the assessee indicated that the demand for lumpsum recovery as mould development charges from various customers was confirmed by the Commissioner of Central Excise and this order was set aside by the Customs, Excise and Gold Control Appellate Tribunal. The entire tooling and development charges appeared to have been taken as an additional value for the purpose of demand by the Commissioner without reference to the Board's Circular on the subject. The costs of moulds were to be loaded on the assessable value. It is in these circumstances and when there were two views which were brought to the notice of this Court, that it was observed that mere amortising the cost of mould does not tantamount to misrepresentation and misstatement of ....