2019 (6) TMI 188

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....ed Representative for the Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 05.03.2018 passed by the Learned Commissioner of Central Excise (Appeals), Nashik. Imposition of penalty under Section 11AC of the Central Excise Act, 1944 is the subject matter of present dispute. 2. Brief facts of the case are that the appellant is engaged in the manu....

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....ules, 2000 and CBEC Circular No. 692/08/2003-CX., dated 13.02.2003. Accordingly, show cause proceedings were initiated against the appellant, seeking for recovery of the short paid duty. The matter was adjudicated vide order dated 13.01.2017, wherein central excise duty demand of Rs. 3,929/- and Rs. 17,98,511/- along with interest was confirmed on the appellant. The said amount already deposited b....

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....s being paid along with interest. It is further submitted that during the Financial Years 2011-12 and 2012-13 (till December' 2012) the appellant did not revise the CAS-4 costing duty oversight and continued to pay duty based on earlier CAS-4 costing. The appellant also submitted that the certificates for the said period were prepared on 18.12.2012 and the appellant had paid the differential duty ....

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....eason of fraud, collusion, wilful mis-statement etc., with intent to evade the Government Revenue. I find that the differential amount was deposited by the appellant much prior to the date of issue of the show cause notice. In context with finalization of CAS-4, the CBEC issued instructions from file F.No. 206/10/2017-CX.6 dated 16.12.2017, clarifying that the certificate of cost data can be prepa....