2022 (6) TMI 977

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....on the basis of intelligence received, visited to the factory of the appellants and have observed that the appellants were not maintaining the invoices properly ; were not paying applicable duty ; were assigning the same number of different invoices issued for the same order to different parties and has utilised two sets of invoice Books bearing Serial Number 26 to 50 and thus evaded Central Excise duty. On completion of investigation, show-cause notice dated 21.01.2007 was issued to the appellants demanding duty of Rs.22,56,445/- under the provision of Section 11A of the Central Excise Act, 1944 along with interest under Section 11AB ibid ; seeking to impose penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of th....

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.....01.2020, this Bench has ordered the original authority to verify the claim of the appellants that the duty has been duly discharged in respect of 62 invoices. He submits that the Department has seen the admitted records and the same may considered by the Bench. 4. The Ld.Authorised Representative for the Revenue, submits that the verification report dated 24.04.2020 forwarded by the jurisdictional Superintendent of Central Excise, Bhubaneswar IX Range, has since been received and the same is placed before the Bench. 5. Heard both sides and perused the records of the case. 6. We find that the show-cause notice alleges that the appellants have evaded duty of Rs.22,56,445/-. The verification report submitted by the Department in resp....

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.... appellant shall pay the non-paid duty of Rs.1,64,778/- along with penalty under Rule 11 AC ibid. We do not find that there is need to impose any other penalties. Keeping in view the facts of the case that substantial allegations of the Department that the appellants have not paid duty, have fallen flat. In view of the fact that as against the allegation of evasion of duty about Rs.22 lakhs, the actual evasion of duty is only Rs.1.64 lakhs. Therefore, we find that the procedural infraction, if any, could be taken care of in the penalty already imposed on the appellants under Section 11AC. Moreover, we find that the show-cause notice does not seek to hold the case liable for confiscation. The Adjudicating authority also did not hold that the....