TaxTMI 
TaxTMI 
2025 (9) TMI 542
X X X X Extracts X X X X
X X X X Extracts X X X X
....tral excise officer to recover/ realise any such outstanding dues as arrears of revenue. There was nothing to be adjudicated upon for which a show cause notice was required to be issued as contended by the appellant. Therefore, the superintendent vides impugned letter had rightly asked the appellant to pay the amounts of interest and penalty as were determined and payable by him in terms of the express and unambiguous provisions of law as reproduced above. The case law of EMCO Ltd & Kailash Auto Builders (P) Limited cited by the appellant was distinguishable as in that case the issue involved was payment of interest on differential duty on account or price variation whereas in the present case the issue involved was delayed payment of duty assessed/ declared in the impugned ER1s but not paid in a manner prescribed under Rule 8 of the Rules." 2.1 Appellant is engaged in manufacture of pesticides and chemicals. 2.2 During the course of audit of the records of the appellant, it was observed that appellant had discharged the tax liability declared in ER-1 returns for the months of May-16, October-16, December-16, January-17, February-17, March-17, and April-17. Appellant was requ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pheld by Hon'ble High Court as reported in 2015 (325) ELT-A104 (Bom.) and of Kailash Auto Builders P. Ltd. vs. CCE reported in 2017 (357) ELT 803 (Tri. Del.) • Therefore, on both counts i.e. natural justice in not issuing the show cause notice and raising the demand beyond the normal period of limitation, the demand is not sustainable. 3.3 Learned Authorised Representative reiterates the findings recorded in the orders of the lower authorities. 4.1 I have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 Impugned order records as follows:- "6. I have carefully gone through the facts and records of the case as well as the submissions made by the appellant. I find that the Government of India, Ministry of Law and Justice has issued an Ordinance No. 2 of 2020 dated 31.03.2020 under the Taxation and Other Law (Relaxation of Certain Provisions) Ordinance, 2020 wherein time limit for filing of appeal which fell during the period from 20.03.2020 to 29.06.2020 had been extended upto 30.06.2020 which had been further extended up to September- 2020 by Notification dated 27.06.2020. Considering th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ade thereunder including the amount required to be paid to the credit of the Central Government under Section 11D, the officer empowered by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) to levy such duty or require the payment of such sums (may deduct or require any other Central Excise officer or a proper officer referred to in section 142 of the customs act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount) by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducis his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....licit that such determination or adjudication of the amount payable is possible only after due opportunity of hearing to the assessee. 9. Thus, when the assessee is given opportunity of hearing in the determination of the amount and he is aware of the amount, which he has to pay under the Act but even then he fails to pay the same, no further notice is necessary and the said amount can always be appropriated from the amount, which is payable or due to him under the Act. 10. In these circumstances, it is not mandatory for the Department to issue any further notice before appropriating any amount under Section 142(1)(a) of the Act." 4.6 In the case of Emco Ltd. [2011 (272) E.L.T. 136 (Tri. - Mumbai)], Mumbai bench observed as follows: "7. As regards the contention of the appellant that a separate notice is required for demand of interest and principles of natural justice are violated if no such notice is issued, the same is devoid of merits. Interest liability arises whenever there is a delay in payment of duty and it is automatic and consequential, once there is a delay in payment of duty. 8. As has been held by this Tribunal in the case of Dod....
X X X X Extracts X X X X
X X X X Extracts X X X X
....namely, accrual of price differential. What does differential price signify? It signifies that value, which is the function of the price, on the date of removal/clearance of the goods was not correct. That, it was understated. Therefore, the price indicated by the supplementary invoice is directly relatable to the value of the goods on the date of clearance, hence, enhanced duty. This enhanced duty is on the corrected value of the goods on the date of removal. When the differential duty is paid after the date of clearance, it indicates short-payment/short-levy on the date of removal, hence, interest which is for loss of revenue, becomes leviable under Section 11AB of the Act. In our view, with the entire change in the Scheme of recovery of duty under the Act, particularly after insertion of Act 14 of 2001 and Act 32 of 2003, the judgment of this Court in the case of M.R.F. Limited [supra] would not apply. That judgment was on interpretation of Section 11B of the Act, which concerns claim for refund of duty by the assessee. That judgment was in the context of the price list approved on 14th May, 1983. In that case, assessee had made a claim for refund of excise duty on the different....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (Order pronounced in open court on- 13 August, 2025) ============= Document 1 25 Works : G-11, 14 & K-45 to 55, Begrajpur Indl. Area. MUZAFFARNAGAR-251203 (U.P.) INDIA Phone : +91-01396-252931, 252932, 252344 +91-0131-3290415 Telefax : +91-01396-252328, 252997 E-mail : [email protected] RAVI ORGANICS LIMITED MORGANICS ANY COMPANY Regd. Office : 11708/3, Sat Nagar, Karol Bagh, NEW DELHI-110005 INDIA de 01/01/2020 To The Superintendent Central Excise Range- Khatauli Muzaffarnagar -UP Subject : SVLDRS Scheme - ARN No.LD3012190017677 In compliance to your verbal query on our above application, we are giving here under details of the liabilities/arrear pending for the respective month. Application No. LD3012190017677 Respective Month May-2016 Reason of Filling Request for Waiver of Interest & Penalty Total Liability for the month Rs. 3,66,203/- Paid through CENVAT Rs. 52,725/- Paid through PLA/Cash Rs. 3,13,478/- Due date of payment 05-06-2016 Actual date of payment 22-03-2019 Delayed (in days) 1020 Days Interest for delayed payment @15% PA Rs. 1,31,403/- Penalty for delayed payment @1% PM Rs. 1,03,448/- In additi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Nagar, Karol Bagh, NEW DELHI-110005 INDIA det 01/01/2020 To The Superintendent Central Excise Range- Khatauli Muzaffarnagar -UP Subject : SVLDRS Scheme - ARN No.LD3012190017703 In compliance to your verbal query on our above application, we are giving here under details of the liabilities/arrear pending for the respective month. Application No. LD3012190017703 Respective Month Dec-2016 Reason of Filling Request for Waiver of Interest & Penalty Total Liability for the month Rs. 2,22,158/- Paid through CENVAT Rs. 18,108/- Paid through PLA/Cash Rs. 2,04,050/- Due date of payment 05-01-2017 Actual date of payment 22-03-2019 Delayed (in days) 806 Days Interest for delayed payment @15% PA Rs. 67,588/- Penalty for delayed payment @1% PM Rs. 53,053/- In addition to above, we have also submit that there is no column provided in application form for declaring pending arrear of interest/penalty of delayed payment of declared liabilities. Kindly accept our application and waive off the liabilities as the total dues have already been paid by us. Thanking You Yours Faithfully For Ravi Organics Limited Encl. Copy of ER-1 for res....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ctive Month Feb-2017 Reason of Filling Request for Waiver of Interest & Penalty Total Liability for the month Rs. 12,695/- Paid through CENVAT Nil Paid through PLA/Cash Rs. 12,695/- Due date of payment 05-03-2017 Actual date of payment 22-03-2019 Delayed (in days) 747 Days Interest for delayed payment @15% PA Rs. 3,897/- Penalty for delayed payment @1% PM Rs. 3,047/- In addition to above, we have also submit that there is no column provided in application form for declaring pending arrear of interest/penalty of delayed payment of declared liabilities. Kindly accept our application and waive off the liabilities as the total dues have already been paid by us. Thanking You Yours Faithfully For Ravi Organics Limited Auth Signatory. Encl. Copy of ER-1 for respective month and copy of duty payment challan For RAVI ORGANICS LIMITED AK's Director Document 6 30 Works : G-11, 14 & K-45 to 55, Begrejour Ind. Area, MUZAFFARNAGAR-251203 (U.P.) INDIA Phone : +91-01396-252931, 252932, 252344 +01-0131-3290415 Telefax : +91-01396-252328, 252997 E-mail : [email protected] RAVI ORGANICS LIMITED AGANICS 01 COMPANY Regd. Ofice : 11708/3,....