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2019 (6) TMI 1143
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....J. Mr. A.S. Rao for the appellant 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 ci....
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....ed by the Department, the factory of the appellant was visited 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 wa....
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....ly because of ignorance of the excise procedure as the main person 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 a....
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....se procedures came to light only because of intelligence received by 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 / submissi....