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2017 (10) TMI 1222
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....ided by the Tribunal against the assessee in the case of Hero Honda Motors Ltd. Vs. CCE, Meerut-I [2017 (348) ELT 737 (Tri-Del)] wherein the appeal filed by the appellant was dismissed by upholding the impugned order. Now, the matter is sub-judice before Hon'ble High Court. 3. Learned Counsel confined his argument in the present appeal regarding the penalty by stating that this issue was also decided in the earlier appeal (supra). But he submits that during the period under consideration, the appellant has already paid the duty 'under protest' before issue of show cause notice. He also submits that when the duty was paid before the issuance of show cause notice, then no question of penalty arises. So, there is no question of levy of penalt....
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....ring both the sides and on perusal of record, it appears that in the instant case, for the earlier period, Tribunal has confirmed the demand as well as penalty in the assessee's case of Hero Honda Motors Ltd. Vs. CCE, Meerut I [2017 (348) ELT 737 (Tri-Del)]. In the present case, the arguments are confined to 'whether the penalty is imposable upon the assessee under Rule 25 of the Central Excise Rules, 2002, read with section 11AC of the Central Excise Act, 1944 for violation of provisions of Rule 4 and 8 of Central Excise Rules, 2002 and the provision of Notification No.50/2003, with intent to payment of duty'. 8. From the record, it appears that the appellant has deposited the entire amount of demand for the period April, 2013 to February....
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.... Court observed as under: "6. A perusal of Section 11AC of the Act shows that an amount equal to the amount of duty as determined by the Central Excise Officer under Section 11A(2) of the Act is required to be paid by the assessee where any duty of Excise has not been (a) levied or paid or (b) has been short paid or (c) erroneously refunded by the reason of fraud, collusion or any wilful misstatement or suppression of facts or (d) contravention of any of the provisions of the Act or the Rules made thereunder with intent to evade payment of duty. The aforesaid principal clause has four provisos. The first proviso postulates a concessional rate of penalty in case the amount of duty as determined under Section 11A(2) of the Act and the intere....
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.... and penalty within 30 days from the date of receipt of the quantified demand based on the order-in-original, then the assessee would not get fresh period of 30 days to make payment in the event demand is enhanced in appeal at the instance of Revenue. In the event of increased or enhanced duty liability or interest or penalty such period of 30 days for payment of demand is available only to that assessee, who has paid quantified demand within 30 days from the date of demand based on the adjudication order or order-in-original pursuant to first proviso to Section 11AC of the Act. Failure to pay increased quantified demand pursuance to the order-in-appeal or revision as the case may be within 30 days from the receipt thereof would rob the ass....
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....ettled principle in law that the court cannot read anything into a statutory provision or a stipulated condition which is plain and unambiguous. A statute is an edict of the legislature. The language employed in a statute is the determinative factor of legislative intent. Similar is the position for conditions stipulated in advertisements." 14. Thus, the case law relied by the appellant is not applicable in the instant case for the reason that in the instant case issue is not about the duty as the appellant was exempted from duty. But the issue is relating to National Calamity Contingent Duty (NCCD); Education Cess, and Secondary and Higher Education Cess which was neither created by the Central Excise Act, 1944, nor a subject matter of M....