2024 (4) TMI 1333

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....stice Hiranmay Bhattacharyya For the Appellant : Mr. K. K. Maiti, Adv., Mr. Tapan Bhanja, Adv., Mr. Rahul Tangri, Adv. For the Respondent : None. ORDER The Court :- This appeal filed by the revenue is directed against the order dated 2.6.2023 passed by the Customs, Central Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Excise Appeal No. 315 of 2009. The reve....

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....oked by the department and excise duty and penalty could have been imposed. The consistent case of the assessee has summarised by the adjudicating authority in the order in original dated 23.2.2009 is as under. "2.1. Personal hearing was held on 12.02.2009 when Sri Swapan Kumar Das [Manager-Taxation] appeared on behalf of the noticee. The noticee also vides their letters No. ALSTOM/I....

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....ndent with a copy of Cancellation order & compensation thereof with the details of escalation calculation. This amount was also reflected in monthly return for the month of March, 2003. [ii] The assessee had regularly submitted monthly ER-1 Returns with the Department. All the dispatches related to Cancellation of Bakreswar Contracts had been completed by October, 2003 and appropriate Cen....

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....ommitted labour hour etc. Therefore, the demand is not sustainable and hence the proceeding should be dropped." 4. In the above matrix the factual position has been brought out by the assessee as to how the department has put on notice about all the proceedings as early as March, 2023. Therefore, the question would be as to whether there was any willful intention on the part of the assessee to ....