ELANGO RAVI Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) THE misc. application seeks for rectification of mistake in the Final Order Nos. 891 to 897/2005, dated 6 -6 -2005. The appellant was one of the parties in the Final Order. The Final Order was passed in respect of seven parties. The appeals of the seven parties were taken up together for disposal as the issue raised was common. The question that arose in all the appeals was as to whether penalty, fine and interest was leviable in case where the duty has been paid before the issue of show cause notice. The Tribunal, after due consideration of all the judgments on this point, noted that the appellants had paid the duty before the issue of Show Cause Notice and hence in that circumstance, orders in respect of appeals pertaining to imposition of fine, penalty and interest was set aside. In this appellants case, there was no demand of duty but only there was penalty imposed in the matter under Rule 26 of CER, 2002.

(2.) IT is contended by the learned Counsel that the case is not a case of deposit of duty before the issue of Show Cause Notice but it was a simple case of imposition of penalty for violation of Rule 26 of CER, 2002. The learned Counsel submits that Rule 26 does not come into the operation as there has to be confiscation of goods for imposition of penalty. In the present case, there was no proposal to confiscate the goods and, therefore, penalty was not leviable. He points out to the OIO which clearly refers to the duty having been paid before the issue of Show Cause Notice by the Maharaja Industries. He submits that a clarification would satisfy the appellant in this matter.

(3.) HEARD learned SDR.