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2016 (1) TMI 1249 - CESTAT NEW DELHIImposition of penalty on company and director - whether imposition of penalty justified on the ground that respondent (M/s. Ganpati Ispat) paid the entire amount of duty demand along with interest and 25% of the mandatory equal penalty within 30 days of issuing the SCN - Section 11A(1A) of the Central Excise Act, 1944 - Held that: - As per the said section, once the payments as Section 11A(1A) ibid were made, no notice was required to be served and the proceedings in respect of other persons also were to be deemed to be concluded - the proceedings against the appellant were required to be deemed to be concluded with the payments made - appeal dismissed - decided against Revenue.
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