Written Submissions - Penalty - 13th Sep 06
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Written Submissions - Penalty - 13th Sep 06 as PDF for free.
More details
- Words: 386
- Pages: 2
V inay Kumar Shr af f FCA, AICWA, ACS, DISA(ICAI), Adv. Dip. in Mgt. Acctg. (CIMA- London) 52 Weston Street 5th Floor KOLKATA – 700 012 PHONE: 22259194 (O), 98300 61359 (M) e-mail: [email protected]
Commissioner (Appeals - I), Central Excise, 4 Kiran Shankar Roy Road, Raja Chamber, 3rd Floor Kolkata – 700 001
20th June, 2005
Sir, Sub: Submissions with respect to Appeal filed by my client Creative Polypack Ltd. against Order No. SCDN (3) 78/HWD-I/06 dated 6th March, 2006 1) For that the order Learned Assistant Commissioner of Central Excise, Howrah West, Division - I has failed to appreciate the fact that appellant dispatched the goods after proper weighing from their weighing scale in their factory. But Hindustan Lever re-weighed the same goods which resulted into difference in weight. That appellant did not enter incorrect particulars in the invoice for evading the duty as it would result into their own revenue loss as well. 2) For that the learned Assistant Commissioner of Central Excise, Howrah West , Division - I has failed to appreciate the fact that there was no willful suppression of fact and as such the question of levying penalty does not arise in the absence of mens rea. 3)
For that differential duty was paid much before issuance of show cause notice, hence the demand for penalty and interest should be dropped. The Supreme Court Bench comprising Hon’ble Mr. Justice S.N. Variava and Hon’ble Mr. Justice Tarun Chatterjee on 15-7-2005 dismissed the Civil Appeal No. D9377 of 2005 filed by Commissioner of Central Excise, Chennai against the CESTAT Order No. 74/2005, dated 4-1-2005 and reported in 2005
V inay Kumar Shr af f FCA, AICWA, ACS, DISA(ICAI), Adv. Dip. in Mgt. Acctg. (CIMA- London) 52 Weston Street 5th Floor KOLKATA – 700 012 PHONE: 22259194 (O), 98300 61359 (M) e-mail: [email protected]
(184) E.L.T. 179 (Tri. - Chennai) (Brakes India Ltd. v. Commissioner). The Appellate Tribunal in its impugned order had held that penalty was not imposable when more than entire duty amount was paid before issuance of show cause notice. 4) For that show cause notice is barred by limitation under section 11A of C.E. Act, 1944 as it has been issued after more than three years of payment of duty differential duty. Thanking you, Yours faithfully,
Vinay Kumar Shraff (Authorised representative)
Commissioner (Appeals - I), Central Excise, 4 Kiran Shankar Roy Road, Raja Chamber, 3rd Floor Kolkata – 700 001
20th June, 2005
Sir, Sub: Submissions with respect to Appeal filed by my client Creative Polypack Ltd. against Order No. SCDN (3) 78/HWD-I/06 dated 6th March, 2006 1) For that the order Learned Assistant Commissioner of Central Excise, Howrah West, Division - I has failed to appreciate the fact that appellant dispatched the goods after proper weighing from their weighing scale in their factory. But Hindustan Lever re-weighed the same goods which resulted into difference in weight. That appellant did not enter incorrect particulars in the invoice for evading the duty as it would result into their own revenue loss as well. 2) For that the learned Assistant Commissioner of Central Excise, Howrah West , Division - I has failed to appreciate the fact that there was no willful suppression of fact and as such the question of levying penalty does not arise in the absence of mens rea. 3)
For that differential duty was paid much before issuance of show cause notice, hence the demand for penalty and interest should be dropped. The Supreme Court Bench comprising Hon’ble Mr. Justice S.N. Variava and Hon’ble Mr. Justice Tarun Chatterjee on 15-7-2005 dismissed the Civil Appeal No. D9377 of 2005 filed by Commissioner of Central Excise, Chennai against the CESTAT Order No. 74/2005, dated 4-1-2005 and reported in 2005
V inay Kumar Shr af f FCA, AICWA, ACS, DISA(ICAI), Adv. Dip. in Mgt. Acctg. (CIMA- London) 52 Weston Street 5th Floor KOLKATA – 700 012 PHONE: 22259194 (O), 98300 61359 (M) e-mail: [email protected]
(184) E.L.T. 179 (Tri. - Chennai) (Brakes India Ltd. v. Commissioner). The Appellate Tribunal in its impugned order had held that penalty was not imposable when more than entire duty amount was paid before issuance of show cause notice. 4) For that show cause notice is barred by limitation under section 11A of C.E. Act, 1944 as it has been issued after more than three years of payment of duty differential duty. Thanking you, Yours faithfully,
Vinay Kumar Shraff (Authorised representative)
Related Documents
Written Submissions - Penalty - 13th Sep 06
November 2019 0
Written Submissions - Cylinder - 13th Sep 06
November 2019 1
Creative Written Submissions 25-4-06
November 2019 0
Rota 7th Sep - 13th Sep
May 2020 18
Sun 13th Sep Ratings
June 2020 8