TaxTMI 
TaxTMI 
2017 (6) TMI 1023
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....gainst order dated 08.06.2011 of Commissioner of Central Excise, Jaipur-II. The main appellant/ assesee, Ms. Shree Raj Pan Masala Pvt. Ltd. were engaged in the manufacture of Pan Masala containing tobacco (Gutka) liable to Central Excise duty. They were manufacturing the said Gutka with a various branded names. M/s Shree Raj Exports Pvt. Ltd., another appellant/ assessee in these proceedings, were also engaged in the manufacture of Gutka. The officers of Central Excise conducted certain verification and investigation in March, April of 2008. During the course of investigation, the officers seized finished goods, transporting vehicles and packing machines in various premises and they have also recorded statements of various persons. On compl....
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.... of provisions of Section 11A(1A) of the Central Excise Act, 1944 as inserted by Taxation Laws (Amendment) Act, 2006. He admitted that they did not make this claim for closure of the proceedings before the original authority. Since the said legal provision is available to them, the same can be extended on due verification by the Jurisdictional authority. 3. Ld. AR submitted that this is a fresh ground mentioned by the main appellant/ assessee. The facts are required to be verified in order to examine the applicability of the amended provisions of Section 11A to the case at hand. 4. We have heard both the sides and perused the appeal records. The merits of the case are not being contested by the main appellant/ assessee Ms. Shree Raj Pan M....
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.... conclusive as to the matters stated therein: Provided further that, if such person has paid duty in part, interest and penalty under sub-section (1A), the Central Excise Officer, shall determine the amount of duty or interest not being in excess of the amount partly due from such person.". 5. We note that the said provisions are available during the relevant period in respect of the main appellant/ assessee. Admittedly, as the appellant did not make specific plea regarding the said legal provision no finding was recorded on this by the original authority. Considering the above admitted facts, we find it fit and proper to set aside the impugned order and remand the matter to the original authority to examine the legal provisions as inse....