Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (7) TMI 679 - CEGAT, CHENNAI100% EOU - benefit of Section 4(4)(d)(ii) of the Central Excise Act - Held that: - the ld. Commissioner demanded a higher amount of duty even after accepting the assessee's worksheet wherein an amount of ₹ 9,00,760.63 was mentioned as outstanding duty. No amount of duty over and above the amount stated in the assessee's worksheet should have been demanded. This error can be corrected by the Commissioner. A composite penalty was imposed under different penal provisions which worked on different principles - Considerations relevant to imposition of penalty under Section 11AC are different from those relevant to imposition of one under Rule 173Q. Ld. Commissioner lost sight of this distinction. This error also can be corrected by him. Matter remanded for the limited purpose of re-quantification of the demand of duty on the basis of the assessee's worksheet - appeal allowed by way of remand.
|