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2015 (3) TMI 1110 - AT - Central ExciseLevy of personal penalty under Rule 26 - M/s. Sadbhavana Enterprises paid the amount of duty in question along with interest and 25 per cent of duty as penalty within a period of 30 days of issuing of the show cause notice - Held that:- if against a show cause notice the main party paid duty, interest and 25 per cent duty as penalty then the proceedings initiated through the show cause notice comes to an end. - Since the main assessee has paid duty, interest and 25 per cent duty as penalty within 30 days of the issuing of the show cause notice, therefore, proceedings against the appellants also comes to an end. - Decided in favor of appellant.
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