KING BELL APPARELS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal by the assessee is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai, in Final Order No.41000/2015 (Appeal No.E/97/2009-SM) dated 17.04.2015. The appeal was filed by the assessee against the Order-in-Appeal No.154/2008 to 157/2008 dated 28.11.2008 passed by the Commissioner of Central Excise (Appeals), Salem. The said appeal before the Commissioner of Central Excise (Appeals) was filed challenging the Order-in-Original dated 28.09.2007 passed by Additional Commissioner of Central Excise, Salem. By the said order, the Adjudicating Authority confirmed the demand of Cenvat duty of Rs. 34,72,714/- being the duty involved on the clearances of final products from 16.05.2003 to 10.07.2004, under Section 11A (2) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). The Adjudicating Authority ordered appropriation of Rs. 13,11,900/- paid by the assessee under various challans towards part of duty, which was confirmed as stated supra. Penalty under Section 11AC of the Act was imposed on the assessee and there was a demand of interest under Section 11AB of the Act. Apart from the duty liability, penalty and interest, a personal penalty was imposed on the Managing Partners, which, of course, were set aside and are not subject matter of this appeal.

(2.) The above appeal has been admitted on the following substantial question of law, vide order dated 08.01.2016:

(3.) During the course of arguments, learned counsel appearing for the assessee submitted that the assessee may be permitted to raise one more question of law revolving on the legal issue and therefore, we heard the learned counsel for the assessee on the said contention as well as the learned standing counsel for the respondent and in addition to the above referred question, the following substantial question of law is also framed for consideration: