V inay Kumar Shr af f

FCA, AICWA, ACS, DISA(ICAI), Adv. Dip. in Mgt. Acctg. (CIMA- London)
52 Weston Street 5th Floor
KOLKATA – 700 012
PHONE: 22259194 (O), 98300 61359 (M)
e-mail: vshraff@hotmail.com

Commissioner (Appeals - I), 20th June, 2005

Central Excise,
4 Kiran Shankar Roy Road, Raja Chamber, 3rd Floor
Kolkata – 700 001

Sir,

Sub: Submissions with respect to Appeal filed by my client Creative

Polypack Ltd. against Order No. SCDN (3) 78/HWD-I/06 dated 6th
March, 2006

1) For that the order Learned Assistant Commissioner of Central Excise, Howrah

West, Division - I has failed to appreciate the fact that appellant dispatched the

goods after proper weighing from their weighing scale in their factory. But

Hindustan Lever re-weighed the same goods which resulted into difference in

weight. That appellant did not enter incorrect particulars in the invoice for

evading the duty as it would result into their own revenue loss as well.

2) For that the learned Assistant Commissioner of Central Excise, Howrah West ,

Division - I has failed to appreciate the fact that there was no willful

suppression of fact and as such the question of levying penalty does not arise

in the absence of mens rea.

3) For that differential duty was paid much before issuance of show cause

notice, hence the demand for penalty and interest should be dropped. The

Supreme Court Bench comprising Hon’ble Mr. Justice S.N. Variava and

Hon’ble Mr. Justice Tarun Chatterjee on 15-7-2005 dismissed the Civil

Appeal No. D9377 of 2005 filed by Commissioner of Central Excise, Chennai

against the CESTAT Order No. 74/2005, dated 4-1-2005 and reported in 2005
 V inay Kumar Shr af f
FCA, AICWA, ACS, DISA(ICAI), Adv. Dip. in Mgt. Acctg. (CIMA- London)
52 Weston Street 5th Floor
KOLKATA – 700 012
PHONE: 22259194 (O), 98300 61359 (M)
e-mail: vshraff@hotmail.com

(184) E.L.T. 179 (Tri. - Chennai) (Brakes India Ltd. v. Commissioner). The

Appellate Tribunal in its impugned order had held that penalty was not

imposable when more than entire duty amount was paid before issuance of

show cause notice.

4) For that show cause notice is barred by limitation under section 11A of C.E.

Act, 1944 as it has been issued after more than three years of payment of duty

differential duty.

Thanking you,

Yours faithfully,

Vinay Kumar Shraff

(Authorised representative)