Case Law Details
Balkrishna Industries Ltd Vs C.C. (CESTAT Ahmedabad)
CESTAT find that the only issue to be decided in the given facts and circumstances is as to when the appellant has paid the entire duty amount alongwith the interest and the penalty, whether the proceedings would have been concluded and as to whether the Adjudicating Authority have been right while not concluding the proceedings in that scenario.
Bare perusal of Section 28(2) of Customs Act, 1962 makes it clear that the same is a beneficial provision of legislation with an intention to reduce the litigation proceedings where the assessee satisfies the condition of the said Section. The language makes it clear that the provisions provide for deemed conclusion of the proceedings against the assessees if the payment as regard the duty, interest and penalty thereof stands made by the assessee. It is further seen that the provision is applicable even in the cases of demand having been arisen on account of collusion, wilful mis-statement or suppression, if the same stands accepted by him and the respective duty along with interest and the required penalty stands paid.
Now coming to the fact of the present case, it is admitted facts in present matter that the appellant herein has made the duty payment alongwith interest and penalty. The said acknowledgment is very much recorded in the impugned order itself. In the given circumstances, we are of the opinion that the Adjudicating Authority has committed error for not concluding the proceedings in present matter.
No doubt above Section provisions are applicable without prejudice to the provisions of Sections 135, 135A and 140 of the Customs Act but perusal of Show Cause Notices makes it clear that none of these provisions have been invoked at the time of issuing Show Cause Notices. Hence, we opine that case of appellant is very much covered under the deemed conclusion scheme of legislature under Section 28 of the Customs Act. It is well settled law that the legislative intent, extending certain beneficial provision to the assessee, should not be made frivolous by interpreting the provision in a particular manner other than the one which reflects upon such intent.
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