2019 (6) TMI 1143

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....t Mr. Karan Adik for the respondent P.C. 1. This appeal under Section 35G of the Central Excise Act, 1944 (Act) challenges the order dated 5th June, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The appellant has urged the following questions of law for our consideration : (a) Whether in the facts and circumstances of the case and in law, the Tribunal i....

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....ted and it was found that the appellant had not complied with the Central Excise law and procedure nor paid any excise duty on the removal of excisable goods. 4. The above investigation led to show-cause notice dated 14th December, 2016 seeking to recover excise duty of Rs. 27.57 lakhs with interest and penalty. The show-cause notice was confirmed by an order dated 13th April, 2017 of the Assista....

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....n in the appellant was a farmer. This submission was not accepted by the Tribunal on the ground that for a period of 3 years, the appellant had not paid duty and pleading ignorance of law, cannot be a defense for noncompliance of the excise procedure and nonpayment of duty. 7. Mr. Rao, learned Counsel appearing in support of the appeal submits that person in charge of the appellant is a farmer an....

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....the Revenue and subsequent visit to the respondent's factory. It is to be noted that the appellant has not disputed duty liability and interest. Thus, the occasion to consider the issue of demand being barred by time does not arise. So far as penalty is concerned, the plea of ignorance of law is the only defense / submission for non imposition of penalty. The appellant is a limited company an....