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Other Topics in Central Excise

January 4th, 2017

Other Provisions in Cenral Excise

Demands of Central Excise Duty
  • If duty is short paid or not paid or erroneously refunded, show cause notice can be issued u/s 11A(1) of CEA within one year from ‘relevant date’.
  • In case of allegation of suppression of facts, wilful misstatement, fraud or collusion, the show cause notice can be issued within five years.
  • Show cause notice is to be issued by authority who is empowered to adjudicate the case. Adjudicating authority is required to follow principles of natural justice. He has to pass orders with reasons
  • In case of delay in payment of duty, interest @ 18% is payable u/s 11AB(1) of CEA and section 28AB(1) of Customs Act.
  • No penalty can be imposed if duty and interest is paid before SCN.
Penalties
  • Penalty can be confiscation of contravening goods plus penalty upto duty payable on contravening goods or Rs 10,000, whichever is higher. Lesser penalty can be imposed for bona fide reasons.
  • Mens rea (guilty mind) is not required for imposition of penalty.
  • In case of suppression of facts etc., there is mandatory penalty equal to duty evaded.
  • Contravening goods and conveyance can be confiscated. These can be got released on payment of redemption fine.
  • Personal penalty can be imposed on partner, director, employee, transporter or driver  if he was knowingly involved in commitment of offense.

 

Appeals
  • Appeal against adjudication order of any officer lower than Commissioner lies with Commissioner (Appeals).
  • Appeal should be filed within 60 days from date of receipt of order in form EA-1/CA-1. Departmental appeal will be in form EA-2/CA-2. Commissioner (Appeals) can condone delay upto 30 days.
  • Court fee stamps are required to be affixed to appeal.
  • Commissioner (Appeals) can pass order after giving opportunity of personal hearing. Commissioner (Appeals) cannot remand matter to lower authorities.
  • Appeal against order of Commissioner (Appeals) can be filed with Tribunal (CESTAT). In few cases, appeal cannot be filed against adjudication order, but revision application can be filed with Central Government. Revision application should be filed within three months in form EA-8 or CA-8 in duplicate.
  • Appeal from order of Commissioner (Appeals) lies with Tribunal against all orders, except (a) loss of goods occurring in transit from factory to warehouse or to another factory or in storage, whether in factory or warehouse (b) rebate of duty on goods exported outside India or excisable goods used in manufacture of goods which are exported and (c) goods exported without payment of duty [section 35EE of CEA].
  • Appeal against order of CESTAT lies with High Court only on substantial question of law, other that question relating to classification and valuation.  Appeals should be filed within 180 days. High Court can condone delay in filing appeal.
  • In case of issues relating to classification and valuation, appeal lies with Supreme Court against order of CESTAT within 60 days.
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