Central Excise Duty

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  • Topic: Appeal, Court order, Penalty
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  • Published : January 7, 2013
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OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE
DIVISION-III, AHMEDABAD-II
3rd Floor, Sahajanand Arcade, Nr Helmet Circle, 132ft Ring Road, Memnagar, Ahmedabad.

ORDER IN ORIGINAL No. MP/05/DEM/2012

BRIEF FACTS OF THE CASE

M/s. Technocraft Enterprises (hereinafter referred to as “the said assessee”) Plot No. 518, Adinathnagar, GIDC, Odhav, Ahmedabad were engaged in the manufacture of Roll for Rolling Mills and parts falling under Chapter 84 of Central Excise Tariff Act, 1985.

2.During the course of search operations carried out by the officers of Central Excise (Prev.), Ahmedabad-II at their factory premises, it was revealed that the said assessee had illicitly cleared certain goods without entering them in their records and without including the same in their clearance value during the year 2004-05 and 2005-06 their factory.

3.A Show Cause Notice was issued by the Asstt. Commissioner, Central Excise, Division-III, Ahmedabad-II demanding duty of Rs. 3, 08,485/- along with consequential interest and penalty under Section 11AB & 11AC of the Central Excise Act, 1944.

4.The above Show Cause Notice was adjudicated by the Assistant Commissioner, Central Excise, Division-III, Ahmedabad-II vide OIO No. MP/78/Offence/07-08 dated 31.03.2008 confirming the above demand, interest and penalty equal to the duty amount. A penalty of Rs. 10,000/- was imposed on Shri Prakashbhai M. Shah, Partner of M/s. Technocraft Enterprises. The assessee had already paid the duty amount willingly vide TR-6 Challan No. 12 dated 31.07.2006.

5.Being aggrieved by the impugned order, the said assessee had filed appeal along with stay application before the Commissioner (Appeals-I), C. Ex., Ahmedabad. The stay application was disposed off vide stay order No. 37(Ahd-II)/2008 dated 09.07.2008 wherein under Provision of 35F of the CEA, 1944, the said assessee was directed to pre-deposit 100% of the penalty imposed under the impugned OIO. The assessee...
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