2017 (5) TMI 517

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....assessing authority has been confirmed by which the seized goods of the appellant have been confiscated and the duty of Rs. 73,990/- and Rs. 68,386/- deposited by it has been appropriated and at the same time a penalty equivalent to the above amount total to Rs. 1,42,358/- and Rs. 25,000/- upon one of the Directors has been imposed under Section 11 A C of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). At the time of admission of the appeal the following substantial question of law was formulated by the Court: "(1) Whether the tribunal was justified in deciding the matter without considering the effect of the depositing of duty by the appellant before issuance of the notice?" The petitioner is man....

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.... the notice. Sub-section 2 B of Section 11 A provides that where any duty or excise has not been levied or paid a person chargeable with such duty may pay the amount of duty on the basis of his own ascertainment or on the basis of duty ascertained by the Central Excise Officer before the service of notice upon him under sub-section 1 of Section 11 A and inform it to the Central Excise Officer whereupon he shall be precluded from serving any notice under sub-section 1 of Section 11 A in respect of the above duty. In other words if any excise duty has not been levied or paid, but is subsequently paid by the person concerned before the issuance of the show cause notice, sub-section 2 B of Section 11 A contemplates that the Central Excise....