2016 (12) TMI 646

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....se<br>Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Rajesh, Advocate (For appellant No.1) Shri S. Kannappan, Advocate (For appellant Nos.2 & 3) For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Common issue is involved in all the three cases relating to non-payment of differential duty which arose during the period from 1.3.2011 to 28.2.2013 on accou....

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....40034//2016, learned counsel Shri S.Rajesh submits that almost 98% of the duty liability along with interest had been discharged before issue of the SCN dt. 22.6.2015.&nbsp; 4. &nbsp;In respect of appeal No.E/40089/2016, learned counsel Shri S. Kannappan submits that they had discharged entire duty liability along with interest before issue of SCN during Feb&#39;2014.&nbsp; In respect of appeal....

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.... Section 11 (2B) of the Central Excise Act, 1944 precisely provides for such situations to reduce litigation and close the matters.&nbsp; The relevant sub-section reads as under :- (2B) where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty on the basis of his own....

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....ld have been most appropriate&nbsp; if the SCNs had not&nbsp; been issued in these cases. Instead, these Appellants perforce have been required to come before this forum for relief. In the circumstances, while there is no two opinion that the differential duty has been discharged by the appellant on being pointed out, along with interest amounts thereon, issue of SCNs for imposition of penalties u....