2017 (5) TMI 1384

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.... Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.78-79/CE/APPL/NOIDA/08 dated 30.05.2008. 2. The brief facts of the case are that the appellants procured moulds and dies for use in or in relation to manufacture of their final products and cleared the same to their vendors witho....

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....tral Excise Act, 1944. The show cause notice invoked proviso to Sub-section 1 of Section 11A and also invoked provisions of Rule 14 of Cenvat Credit Rules and called upon appellant to show cause, as to why duty amounting to Rs. 43,46,542/- should not be confirmed and already paid should not be appropriated. There was also a proposal for importation of penalty. The show cause notice was adjudicated....

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....pugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of records, we find that the said Sub-section (2B) of Section 11A of Central Excise Act, 1944 provides that 'when an assessee on his own ascertainment pays the amount of duty and interest thereon before issue of show cause notice then show cause notice demanding the said amount cannot be served on the assessee'. T....