2018 (5) TMI 308

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.... For the Respondent/s : Mr. Satya PrakashTripathy, Advocate. Sr. S.C., GST & Central Excise. ORAL JUDGMENT (Per:  MR.  RAJEEV RANJAN PRASAD) The present appeal under Section 35G of The Central Excise Act, 1944 has been preferred against the order dated 21.09.2017 passed by the learned Judicial Member of the Custom, Excise and Service Tax Appellate Tribunal (hereinafter referred....

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.... of imagination, may be construed as suppression of fact or misstatement with intention to evade payment of duty which is the essential ingredient to deny the benefit of Section 11A(1)(b) read with Section 11A(2) of the Act. 3. Learned counsel submits that immediately after receipt of telephonic message from the department, the appellant had deposited the entire amount of duty along with intere....

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....he Commissioner of Central Excise, Patna against the order passed by the Commissioner (Appeal) setting aside the adjudication order by the Joint Commissioner, took note of the grounds of appeal in Paragraph 3 of its final order dated 21.09.2017 passed in Excise Appeal No. 76395/16, C.O./75609/17. The learned Judicial Member of CESTAT did not accept the contention of the assessee for the reason tha....

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.... Section 11AC of the Act would not be attracted. Learned counsel has taken us through the provision of Section 11AC of the Act which we have gone through. 7. From the concluded facts up to the stage of CESTAT it is evident that the appellant assessee had entered fake Challan nos. in the ER-1 return which could be noticed by the department and only thereafter when a telephonic message was receiv....