Rajasthan High Court - Jaipur
M/S Continental Engines Ltd vs Commissioner Of Central Excise And ... on 25 August, 2021
Bench: Sangeet Lodha, Mahendar Kumar Goyal
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central/excise Appeal No. 145/2018
M/s Continental Engines Ltd
----Appellant
Versus
Commissioner Of Central Excise And Service Tax Alwar
----Respondent
Connected With D.B. Central/excise Appeal No. 144/2018 M/s Continental Engines Ltd
----Appellant Versus Commissioner Of Central Excise And Service Tax Alwar
----Respondent For Appellant(s) : Mr. P.K. Kasliwal For Respondent(s) : Mr. Sandeep Pathak with Ms. Vartika Mehra HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL Order 25/08/2021 D.B. Central/excise Appeal No. 145/2018:-
List the matter after two weeks along with connected appeal. D.B. Central/excise Appeal No. 144/2018:-
Heard learned counsel for the parties.
It is not disputed before us by the learned counsel for the appellant that as per the notification No.52/2003-Cus dated 31.03.2003, under which the assessee procured the goods in question, the clearance of such goods may be allowed on payment of duty on the value as determined at the time of its import and at the rates in force on the date of payment of such duty. The assessee was required to pay custom duty on the clearance of (Downloaded on 25/08/2021 at 10:15:19 PM) (2 of 2) [EXCIA-145/2018] imported goods. Suffice it to say that the liability of payment of duty on the goods imported, is not disputed by the appellant.
Learned counsel for the appellant submits that the appellant had deposited the amount of duty before issuance of the show cause notice and therefore, the CESTAT was not justified in sustaining the penalty under Section 114 (A) of Customs Act, 1962.
Having considered the submissions of the counsel appearing for the parties, we are of the opinion that the following substantial question of law arises for consideration of this Court in the present appeals:
"Whether the CESTAT was justified in sustaining the penalty equal to the amount of duty alongwith interest imposed by adjudicating authority under Section 114 (A) of the Customs Act, 1962, ignoring the fact that the appellant had deposited the amount of custom duty prior to issuance of the show cause notice?
Admit.
Notice need not be issued as the respondent is already represented by his counsel.
(MAHENDAR KUMAR GOYAL),J (SANGEET LODHA),J Sudha/PJ-45-46 (Downloaded on 25/08/2021 at 10:15:19 PM) Powered by TCPDF (www.tcpdf.org)