Custom, Excise & Service Tax Tribunal
M/S. The Madras Aluminium Co. Ltd vs Commissioner Of Customs & Central ... on 4 September, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/41510/2013
[Arising out of Order-in-Appeal No.30/2013 SLM-CEX, dated 26.04.2013 passed by the Commissioner of Central Excise (Appeals), Salem]
M/s. THE MADRAS ALUMINIUM CO. LTD.
APPELLANT
Versus
COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, SALEM
RESPONDENT
Appearance:
For the Appellant Shri V. Panchanathan, Adv.
For the Respondent Shri L. Paneerselvan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 04-09-2015 FINAL ORDER NO. 41186 / 2015 Appellant says that it does not dispute the dutiability. The only question is on levy of penalty of Rs.29,58,725/- under Section 11AC of the Central Excise Act, 1944. The question of dutiability all along created confusion as to whether MS Angles/ MS Steels/ MS Plates used in captive power plant shall be eligible to capital goods credit. When such confusion persisted for a long time, appellant has suffered penalty although duty has been discharged. It has not made deliberate suppression or defrauded Revenue. Therefore, no penalty may be imposed.
2. Revenue supports adjudication.
3. There appears no material on record to show that the appellant deliberately caused prejudice to Revenue. It appears that it was only the confusion that persisted for long time which prevented the appellant to settle the dispute.
4. Due to peculiar circumstances of the present case as that comes out from the record, without making a general principle, penalty is waived and appeal is partly allowed.
(Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 09-09-2015 DRAFT Remarks I II III Date of dictation 04.08.2015 Draft Order - Date of typing 06.09.2015 Fair Order Typing 09.09.2015 Date of number and date of dispatch 11.09.2015 4 E/41510/2013