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Search Results Judgments > Act:CENTRAL EXCISE ACT 1944 Section 11AA Page:8

Jan 21 1998

Maruti Udyog Limited Vs. Collector Of Central Excise

  • Decided on : 21-Jan-1998

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Delhi

Reported in : (1998)(101)ELT675TriDel

... manufacturers of the items in dispute? (IV) Whether the appellants are liable to pay interest under Section 11AB of the Central Excise Act, 1944? (V) Whether the appellants are liable to penalty under Rule 173Q of the Central Excise Rules read with Section 11 AC of the Central Excise Act, 1944? Issue No I. Notification No. 217/86 exempts goods specified in Col. 2 of the ... The date of determination is as provided in Section 11A(2). Wherever the legislature wanted to refer example, Section 11A(2), Section 11AA(1).Even Section 11AB(1) maintains the above distinction. Therefore, when Section 11AB(2) uses the expression 'duty become payable', it is used in contra distinction to 'date of determination, under Section 11A(2).Interest is a Substantive liability ... . Issue No. IV: Section 11AB of the Central Excise Act, 1944 provides for levy of interest equal to the duty amount in cases where the duty became payable on clearances effected after this section was introduced in the Statute and such duty has not been paid. Section 11AB(2) states that the provisions of Sub-section (i) of Section 11AB shall not apply ... be imposed under Section 11 AC of the Central Excise Act, 1944.The relevant extract from the circular (which is binding on the Revenue authorities) is reproduced below : [Copy of letter F. No.354/118/96-TRU, dated 6th January, 1997 from the Director (TRU), Ministry of Finance, Department of Revenue, Central Board of Excise & Customs addressed to all Commissioners of Central Excise/All ...

Feb 26 2002

Spectrum Paints Pvt. Ltd. Vs. Commissioner Of Central Excise,

  • Decided on : 26-Feb-2002

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Delhi

Reported in : (2002)(142)ELT687TriDel

... . The adjudicating authority by an order dated 27-10-99 had confirmed the demand against the appellant to the extent of Rs. 1,84,915/- under Section 11A of the Central Excise Act, 1944, interest on the demand under Section 11AA and penalty of Rs. 1,00,000/- imposed under Rule 173Q on the ground of evasion of duty by non-inclusion of handling charges in the ... at factory gate, In order to substantiate its contention, the appellant has referred to its pattern-of payment of sales tax under the Sales Act, Rajasthan at a higher rate than under the provisions of General Sales Act at Delhi if the sale had taken place at Delhi. The learned counsel for the appellant further pointed out that in the show cause ...

May 07 2003

Beco Chemicals (P) Ltd. Vs. Commissioner Of Central Excise

  • Decided on : 07-May-2003

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Delhi

Reported in : (2003)(90)ECC117

... proviso to Section 11A(1); that further since the demand itself is time barred, provisions of Section 11AA and Section 11AB for demanding interest and Section 11AC for imposing penalty are not attracted; that moreover the provisions of Sections 11AB and 11AC are not retrospective in operation and the penalty for the period prior to 28-9-96 cannot be imposed under Section 11AC of the Central Excise Act.6 ... RT-12 returns filed by them. We, however, agree with the learned Advocate that provisions of Section 11AB and Section 11AC of the Central Excise Act would not be applicable to the demand of duty pertaining to the period prior to the insertion of these two sections in the Central Excise Act, i.e.28-9-1996. This has been the view of the Apex Court in CCE, Coimbatore ... . 298-307/2001, dated 27-8-2001 passed by the Commissioner, Central Excise, is whether the goods manufactured by M/s.Beco Chemicals (P) Ltd. are bearing the Brand Name "Anand" belonging to M/s. BEC Fertilisers Ltd. and whether both of them are 'related persons' in terms of Section 4 of the Central Excise Act.2.1 Shri L.P. Asthana, learned Advocate, submitted that ... period March, 1992 to 1995-96 is time-barred since the show cause notice was issued on 31-1-97 beyond the period of six months specified in Section 11A(1) of the Central Excise Act, that they had filed declaration claiming exemption under Notification No. 175/86-C.E. giving all facts and Trade Names; that classification list was filed effective from 17 ...

Sep 20 2005

Baccarose Perfumes And Beauty Vs. Commissioner Of Central Excise

  • Decided on : 20-Sep-2005

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Mumbai

... Excise Duties) Act 1955. ii) Duties short paid amounting to Rs 60,41,095/- under Section 11A of Central Excise Act 1944 with interest under Section 11AA be recovered & penalty under Section 11AC of that Act not be imposed, iii) Confiscation liability under Rule 173Q (1) read with Rule 209 be invoked. i) Operations conducted by the appellants are not covered by Section ... Section 11A of Central Excise Act 1944 with interest under Section 11AA be recovered & penalty under Section 11AC of that Act not be imposed, iii) Confiscation liability under Rule 173Q (1) read with Rule 209 be invoked. i) Operations conducted by the appellants are not covered by Section 2(f) of the definition of Manufacture under Rule 2(f) of the C.Ex Rule 1944 ... Act 1962 & or the Central Excise Act 1944. iv) the demands under the Central Excise Act 1944 cannot be also be confirmed, since the goods removed to DTA are alleged to be manufactured & contain Elthyl Alcohol and are preparations thereof. If that is so, then the levy itself under Central Excise Act 1944 is not called for or demanded & be determined. The proceedings initiated under Section 11A of the Central Excise Act 1944 ... so, then the levy itself under Central Excise Act 1944 is not called for or demanded & be determined. The proceedings initiated under Section 11A of the Central Excise Act 1944 abinitio not permissible, v) Once no demands can be made under the Central Excise Act 1944 the penalty under the Central Excise Act 1944 & the rules there under ...

Aug 03 2006

Aluplex India Pvt. Ltd. Vs. Commissioner Of Central Excise

  • Decided on : 03-Aug-2006

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Mumbai

... Central Excise Rule 2002, they were, therefore asked to show cause why the correct assessable value should not be determined, by inclusion on such erection and installation charges on clearance of the goods from the factory and appropriate duty not be recovered along with the liability of penalty under Rule 25 of Central Excise Rules with interest under Section 11AA of the Central Excise Act, 1944 ... Section 4(3)(d) of the Central Excise Act, 1944 and the use of term 'in connection with sale' containing in the definition of the Transaction Value under Section (3)(e) of the Central Excise Act, 1944 was interpreted by the Constitutional Bench, Apex Court in the case of Commissioner of Central Excise ... Central Excise Act, 1944 was interpreted by the Constitutional Bench, Apex Court in the case of Commissioner of Central Excise, Pondicherry v. Acer India Ltd. 80... The expressions "by reason of sale" or "in connection with the sale" contained in the definition of 'transaction value' refer to such goods which is excisable to excise duty and not the one which is not so excisable. Section 3 of the Act ...

Sep 20 2011

COMMISSIONER OF CENTRAL EXCISE Vs. M/S BISHT ELECTRONICS

  • Decided on : 20-Sep-2011

Court : Delhi

... challan found on the premises were also resumed under the said punchnama. 8. The statement of Rukum Singh, i.e., the proprietor was also recorded under Section 14 of the Central Excise Act, 1944 (in short C.E. Act). The revenue came to the conclusion that the assessee had manufactured and removed goods during the period 1997 to 2001, and therefore evaded duty to the extent ... scheme of Sections 11A, 11AA, 11AB and 11AC of the Act. It is evident that Section 11A prescribes procedure for recovery of duties not levied or not paid, or short-levied or short-paid, or erroneously refunded. Sub-Section (1) within itself and within its proviso covers the cases of duty not paid/ short paid in absence of mens rea or with intention. Section 11A(2 ... the Customs, Excise and Service Tax Appellate Tribunal (in short Tribunal) dated 01.12.2005. The appeal had been admitted on 10.05.2006 by a division bench of this court. By the said order following questions of law were framed for adjudication: (i) Whether CESTAT was right in law in reducing the penalty leviable under Section 11AC of the Central Excise Act, 1944, even when ... the Central Excise Rules, 1944 read with the first proviso of Section 11A of the C.E. Act; penalty not be imposed under Section 11AC of the C.E. Act read with Rule 173Q of the erstwhile Rules; and, lastly interest not be charged under Section 11AB of the C.E. Act. 9. After giving opportunity to the assessee, by an order dated 31.07.2003 the Commissioner of Central Excise ...

Sep 01 2011

CIT Vs. RADHIKA CONTAINERS PVT. LTD.

  • Decided on : 01-Sep-2011

Court : Delhi

... (i) Whether the Customs Excise & Service Tax Appellate Tribunal (in short CESTAT) erred in law in reducing the penalty imposed to an amount which is less than the duty amount re-quantified by it, ignoring the provisions of Section 11AC of the Central Excise Act, 1944. 4. The brief ... Sections 11A, 11AA, 11AB and 11AC of the Act. It is evident that Section 11A prescribes procedure for recovery of duties not levied or not paid, or short-levied or short-paid, or erroneously refunded. Sub-Section (1) within itself and within its proviso covers the cases of duty not paid/ short paid in absence of mens rea or with intention. Section ... Central Excise, Delhi 2004(167) E.L.T. 385 (SC). In addition reliance was placed on the judgment of the Division Bench of Bombay High Court in the case of C.C.E & C., Aurangabad vs Godavari Manar Sahakari Sakhar Karkhana Ltd. 2008 (228) E.L.T. 172 (Bom) as also our order passed in Commissioner of Central Excise ... imposed on the directors personally. 4.2. Being aggrieved the respondent as well as the directors preferred the appeals with the Commissioner of Central Excise (Appeals) (in short the Commissioner). By an order dated 11.11.2003 the Commissioner upheld the order-in-original, i.e., the ... to the respondent. 4.1. After receipt of the reply, the matter was taken up for adjudication by the Additional Commissioner Central Excise (in short Addl. Commissioner). By an order dated 11.01.2001 the Addl. Commissioner confirmed the demand and proceeded to impose, ...

Mar 07 2011

Commissioner of Central Excise Vs. M/s. Presscom Products Bangalore

  • Decided on : 07-Mar-2011

Court : Karnataka

... Section 11AB of the Central Excise Act, 1944 in this case where the assessee had raised supplementary invoices relating to earlier clearance which amounted to delayed payment of duty and squarely covered under the provisions of Section 11AB of the Central Excise Act, 1944 merely because this was voluntarily paid? 7. Learned counsel for the revenue assailing the impugned order contended that, in view of insertion of sub-section (2B) by Act ... collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of the Act or of Rules made thereunder with intent to evade payment of duty, under the scheme of the four Sections (11A, 11AA, 11AB and 11AC) interest is leviable on delayed or deferred payment of duty for whatever reasons. 11. ... provisions of Section 11AB of the Central Excise Act, 1944 merely because this was voluntarily paid? 7. Learned counsel for the revenue assailing the impugned order contended that, in view of insertion of sub-section (2B) by Act No. 14/2001 which came into effect from 11.5.2001 read with the amendment carried to the said sub-section by Act 32/2003 ... of goods. 3. The adjudicating authority rejected the claim for refund of interest. It held Section 11AB specifically includes provisions for interest even in a situation of sub-section (2B) of Section 11A of the Central Excise Act, 1944 (for short hereinafter referred to as the Act), where the assessee voluntarily pays the duty short paid. 4. Aggrieved by the said order ...

Jun 08 2000

Visen Fabrics Vs. Commissioner Of Central Excise

  • Decided on : 08-Jun-2000

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Mumbai

Reported in : (2000)(71)ECC554

... that the penalty is mandatorily to be imposed as equal to the amount delayed in payment. He submits that the language of Section 11 AC of the Central Excise Act, 1944. Is more specific suggesting imposition of mandatory penalty. He refers to the judgment of the Tribunal in the case of Escorts JCB Ltd. ... us. We also observe that by virtue of Section 11AA and Section 11AB of the Act, the interest on delayed payments of duty has been elevated to the status of the recovery of duty Under Section 11A of the Act. The language used in the said section is that "the. person liable who is to ... of after granting waiver of the penalties imposed in this case.3. The appellants were operating under the provisions of Rule 96ZQ of the Central Excise Act, 1944. In terms of this rule a specific amount per Chamber per month had to be deposited by such processors by the 15th of each month ... Act. The language used in the said section is that "the. person liable who is to pay duty shall be liable to pay interest". The wording used in the rule before us is "he shall be liable to, a penalty". There is an essential distinction in the manner in which the rule has been framed from the manner in which the section ... penalty". There is an essential distinction in the manner in which the rule has been framed from the manner in which the section has been framed. Even when section suggests the mandatory nature the Tribunal in the cited order has given a different interpretation. On both the counts we find that ...

Dec 09 2003

Commissioner Of Central Excise Vs. Power Controls Ltd.

  • Decided on : 09-Dec-2003

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Bangalore

Reported in : (2004)(93)ECC238

... Central Excise on adjudication flows from Section 33 of the Central Excise Act, 1944. Prior to the amendment to Section by the Finance Act, 1999 departmental officers were empowered to impose such penalties as prescribed under rules made under the Act and could not impose penalty prescribed in any section of the Act including Section 11AC incorporated in the Act ... Sections 11A, 11AA, 11AB and 11AC would show that the scheme is such that liability to pay penalty is imposed by the statute under Section 11AC and it can be demanded by the Central Excise Officers who has been given the power to determine and recover duty not paid by the assessee under Section 11A. It is not necessary to take recourse to provisions contained under Section ... Section 11AC is as follows : The assessee contended that the power to impose penalties by an officer of Central Excise on adjudication flows from Section 33 of the Central Excise Act, 1944. Prior to the amendment to Section by the Finance Act, 1999 departmental officers were empowered to impose such penalties as prescribed under rules made under the Act and could not impose penalty prescribed in any section of the Act including Section ...

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