Excise & Customs : Where Tribunal gave an option to assessee pay 25 per cent penalty within 30 days from today i.e., from 22-7-2010; payment on 30-8-2010 was not in compliance with direction of Tribunal and, therefore, assessee was liable to full penalty
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[2014] 48 taxmann.com 397 (Allahabad)
HIGH COURT OF ALLAHABAD
Nanumal Glass Works
v.
Commissioner of Central Excise, Kanpur*
ASHOK BHUSHAN AND PRAKASH KRISHNA, JJ.
CENTRAL EXCISE APPEAL NO. 492 OF 2012
MAY 7, 2012
Section 11AC, of the Central Excise Act, 1944, read with section 78, of the Finance Act, 1994 and Section 114A of the Customs Act, 1962 - Penalty - For evasion of duty/tax - Commissioner (Appeals) dropped penalty levied on assessee but Tribunal restored penalty vide order dated 22-7-2010 with an option to pay 25 Per cent penalty within 30 days from today (i.e., from 22-7-2010) - Assessee paid 25 per cent penalty on 30-8-2010 arguing that said payment was made within 30 days from date of communication of Tribunal order - HELD : Tribunal gave option to pay 25 per cent penalty within 30 days from today i.e., date of order i.e., from 22-7-2010 - Moreover, since order of Tribunal was passed in presence of assessee's counsel on 22-7-2010, same was deemed to be served on assessee on 22-7-2010 - Hence, payment on 30-8-2010 was not in compliance with direction of Tribunal - Assessee was liable to pay full penalty [Paras 9 to 16] [In favour of revenue]
Section 37C, of the Central Excise Act, 1944, read with section 83, of the Finance Act, 1994, Section 153, of the Customs Act, 1962 and rules 13 and 35 of the Cestat (Procedure) Rules, 1982 - Service of decisions, orders, summons, etc. - As per section 37C(1)(a), in case decision is tendered to person or his authorised agent, same shall be deemed to be served in accordance with Act - Since Advocate is authorised agent within meaning of section 37C and he was present on date of order, service of order shall be deemed to be made to authorised agent on same date [Paras 11 to 16] [In favour of revenue]
■■■
[2014] 48 taxmann.com 397 (Allahabad)
HIGH COURT OF ALLAHABAD
Nanumal Glass Works
v.
Commissioner of Central Excise, Kanpur*
ASHOK BHUSHAN AND PRAKASH KRISHNA, JJ.
CENTRAL EXCISE APPEAL NO. 492 OF 2012
MAY 7, 2012
Section 11AC, of the Central Excise Act, 1944, read with section 78, of the Finance Act, 1994 and Section 114A of the Customs Act, 1962 - Penalty - For evasion of duty/tax - Commissioner (Appeals) dropped penalty levied on assessee but Tribunal restored penalty vide order dated 22-7-2010 with an option to pay 25 Per cent penalty within 30 days from today (i.e., from 22-7-2010) - Assessee paid 25 per cent penalty on 30-8-2010 arguing that said payment was made within 30 days from date of communication of Tribunal order - HELD : Tribunal gave option to pay 25 per cent penalty within 30 days from today i.e., date of order i.e., from 22-7-2010 - Moreover, since order of Tribunal was passed in presence of assessee's counsel on 22-7-2010, same was deemed to be served on assessee on 22-7-2010 - Hence, payment on 30-8-2010 was not in compliance with direction of Tribunal - Assessee was liable to pay full penalty [Paras 9 to 16] [In favour of revenue]
Section 37C, of the Central Excise Act, 1944, read with section 83, of the Finance Act, 1994, Section 153, of the Customs Act, 1962 and rules 13 and 35 of the Cestat (Procedure) Rules, 1982 - Service of decisions, orders, summons, etc. - As per section 37C(1)(a), in case decision is tendered to person or his authorised agent, same shall be deemed to be served in accordance with Act - Since Advocate is authorised agent within meaning of section 37C and he was present on date of order, service of order shall be deemed to be made to authorised agent on same date [Paras 11 to 16] [In favour of revenue]
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