2017 (1) TMI 214

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....hri M R Sharma, AR for the Respondent ORDER Per V Padmanabhan The present appeal against the order in appeal dated 21.12.10 passed by the Commissioner (Appeals), Raipur. The appeal has been filed by Shri Lakhwant Singh Gill, Ex-Director of G & G Ispat (P) Ltd. The DGCEI, carried out the investigation against M/.s. G & G Ispat (P) Ltd. Raipur on the allegation of clandestine manufacture. O....

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....ppellant and Shri M R Sharma, learned AR appearing for the Revenue. 4. Learned advocate submits that under section 11 A(2) (first proviso ) inasmuch the main notices M/s. G & G Ispat deposited the duty together with interest and 25% of penalty within a period of 30 days from the date of issuance of show cause notice, the proceedings should be deemed as concluded and no penalty is imposable on t....

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....proviso reads as under : "(2) The [Central Excise Officer] shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. Provided that if such....

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....y. In the present case, the duty was liable to be paid by the partnership concern. The show cause notice in so far as the same relates to demand of duty under Section 11A is accordingly directed against the partnership firm. In relation to the demand of duty so proposed, the specific roles of the partners have also been mentioned in the show cause notice and penal action was proposed under Rule 26....