Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 305 - PUNJAB AND HARYANA HIGH COURTSmallness of the amount of appeal - Whether exemption Notification No.6/2005-ST dated 01.03.2005 is to be allowed after allowing the exemption under Notification No.12/2003-ST dated 30.06.2003 - Whether penalty under section 78 is not imposable as the department does not have enough proof to prove suppression - Held that the amount involved in this appeal is less than ₹ 20,000/- and as per policy introduced by the Central Government, the appeal is to be filed if the amount involved is more than ₹ 2 lacs - Hence, appeal is liable to be dismissed on account of smallness of the amount involved in the appea
|