itation>Ramesh Nair#10CS500MiscellaneousMANURamesh Nair,TRIBUNALSAccount#Aluminium#Appeal#Assessee#Assistant Commissioner#Bench#Default#Delay#Delayed Payment#Director#Duty#Excise Duty#Information#Interest#Invoice#Natural Justice#Order#Payment#Payment of Excise Duty#Penal Provision#Penalty#Record#Recovery#Return#Service#Tax2022-6-27 -->

MANU/CS/0145/2022

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH, AHMEDABAD

Excise Appeal No. 10203 of 2019

Decided On: 24.06.2022

Appellants: Jee Pumps Pvt. Ltd.
Vs.
Respondent: C.C.E.-Ahmedabad-I

Hon'ble Judges/Coram:
Ramesh Nair

DECISION

Ramesh Nair, Member (J)

1. The brief facts of the case are that the appellant have defaulted the regular payment of duty thereafter the department frozen the bank account of the appellant and recovered the non paid duty, interest and penalty in terms of Rule 8(3A) of Central Excise Rules, 2002. In the present appeal the appellant challenged the imposition of penalty only.

2. Shri P.P. Jadeja Learned Counsel appearing on behalf of the appellant submits that the department has not followed the principle of natural justice in as much as no SCN was issued. He submits that there is no malafide on the part of the appellant, non-payment of duty at the relevant time is due to the Financial Crisis. The entire duty were declared in the invoice, ER-1 return therefore, when the case is of only delayed payment of Excise duty, no malafide is attributed to the appellant. He submits that without issuance of SCN, the recovery of the amount is in violation of principle of natural justice. He placed reliance on the following judgments:-

• DHARMAPAL SATYAPAL LTD

• VS. DY. COMMISSIONER OF C.EX., GAUHATI-MANU/SC/0615/2015 : 2015 (320) ELT 3 (SC)

• SIKKIM FERROYS ALLOYS LTD. VS. ASSITT. COMMR. OF C.EX., DIV.-EP, MUMBAI-I-MANU/MH/0961/2016 : 2016 (338) ELT 220 (BOM.)

• FRONTIER ALLOY STEELS LTD. VS. UNION OF INDIA-MANU/UP/3465/2016 : 2017 (354) ELT 54 (ALL.)

• PRINCIPAL COMMISSIONER OF C.EX. DELHI-I VS. SPACE TELELINK LTD-MANU/DE/4724/2017 : 2017 (355) ELT 189 (DEL.)

• VRAJESHWARI STEEL PVT. LTD. VS. COMMISSIONER OF C.EX.& ST., VADODARA-LL

• ALOM EXTRUSION LIMITED VS. DEPUTY COMMISSIONER, CENTRAL EXCISE-MANU/WB/0789/2017 : 2017 (353) ELT 431 (CAL)

• GSP INFRATECH DEVELOPMENT LTD. VS. UNION OF INDIA-MANU/KA/3871/2013 : 2015 (39) STR 945 (KAR.)

• ANARK ALUMINIUM LTD. VS. COMMR. OF C.EX. ST & US., VISAKHAPATNAM-II-MANU/CH/0088/2017 : 2017 (4) GSTL 248 (TRI. HYD)

• LAWSON TOURS AND TRAVESL (INDIA) P LTD. VS. DY. DIRECTOR, DGCRO, ZONAL UNIT, MUMBAI-MANU/MH/2726/2014 : 2015 (317) ELT 248 (BOM.)

• INDSUR GLOBAL LTD. VS. UNION OF INDIA-MANU/GJ/0957/2014 : 2014 (310) ELT 833(GUJ.)

• BABA VISHWAKARMA ENGINEERING CO. PVT. LTD. VS. CCE GHAZIABAD-MANU/CE/1057/2015 : 2017 (355) ELT 147 (TRI. DEL)

• COMMISSIONER OF C. EX., MUMBAI-II VS. CHOPRA ENGINEERING CO.-MANU/CM/0710........