2018 (11) TMI 725

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.... appellant commenced its manufacturing activities from 2008 and for that purpose, it was registered with the Central Excise department. The certificate of registration was issued by the department on 27/02/2008. During the period between 01/03/2008 and 03/03/2008, the appellant had cleared the finished product under commercial invoices, without payment of Central Excise duty. Upon scrutiny of the records, the intelligence wing of the department observed such discrepancies. Thereafter, the appellant had deposited the Central Excise duty, attributable to the finished goods removed from the factory during the said period. The department initiated show-cause proceedings against the appellant, seeking for confirmation of duty demand and for impo....

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....Ltd. - 2013 (291) ELT 385 (Tri-Ahmed), to state that in absence of clandestine motive in movement of goods without payment of duty, the charges cannot be leveled against the appellant for payment of equal amount of penalty as provided under Section 11AC of the Act. 4. On the other hand, the learned DR appearing for the Revenue reiterates the findings recorded in the impugned order. He also relied on the judgement of the Hon'ble Supreme Court in the case of UOI Vs. Rajasthan Spinning & Weaving Mills - 2009 (238) ELT 3 (SC) and the decision of this Tribunal in the case of Tanzeem Screenarts - 2006 (106) ELT 209 (Tri-Mum), to state that imposition of penalty on the appellant under the facts and circumstances of the case is proper and justif....

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....ma dated 20/08/2008. I am submitting herewith Commercial Invoices bearing Nos.13/01.03.2008 to 22/03.03.2008 (10 in numbers) for these 10 Nos of Trailers. Since we were newly Registered Central Excise Unit, the practice of preparing Commercial Invoice continued and hence we did not raise fresh invoice and hence the lapse occurred. However, the Central Excise duty which remained to be paid have now been reversed on20.08.2008." 7. On perusal of the above statement and the case records, I find that due to inadvertence, the duty amount was not discharged by the appellant at the time of removal of goods from the factory. However, the appellant had issued commercial invoices, showing the VAT element for sale of final products. Further, I also ....