2018 (1) TMI 409

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....dent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the redemption fine and penalty have been imposed on the appellant and duty, interest and penalty equal to 25% of duty, already paid have been appropriated. 2. The brief facts of the case are that, on 26.08.2013, the factory premises of the appellant was visited by the Central Excise officers and shor....

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....Counsel for the appellants submit that, as per the provisions of Section 11A (6) of the Central Excise Act, 1944, if the entire amount of duty, interest and 25% of duty as penalty has already been paid before issuance of show cause notice, in that circumstance, show cause notice is not required to be issued. 4. On the other hand, ld. AR submits that it is a case of clandestine removal and therefo....

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....specified record, then in such cases, the Central Excise Officer shall within a period of five years from the relevant date, serve a notice on the person chargeable with the duty requiring him to show cause why he should not pay the amount specified in the notice along with interest under Section 11AA and penalty equivalent to fifty per cent of such duty. (6) Any person chargeable with duty under....

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....b-section (6) has been fully paid; (ii) proceed for recovery of such amount if found to be short-paid in the manner specified under sub-section (1) and the period of one year shall be computed from the date of receipt of such information." On perusal of the above referred provisions, the proceedings are not required to be initiated against the assessee if the duty, interest and 25% of the duty ....