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2011 (2) TMI 750 - CESTAT, AHEMDABADDemand - Clandestine activity and consequent confirmation of demand of duty against the appellant - Manufacture of processed man made fabrics on job work basis - Shri Maru Proprietor of M/s Maru Synthetics agreed with the fact that they had sent the grey fabrics to the appellant for processing under the cover of kachha delivery challans and after processing of the same they have received the final goods under the cover of kachha delivery challans, without any cover of Central Excise invoices and without any payment of Central Excise duty - As such, penalty under Section 11AC of Central Excise Act, 1944 is required to be imposed to the extent of 100% of duty confirmed against the appellant. As such, the question of apportionment of penalty under Section 11AC and Rule 25 does not arise. The fact that the penalty imposed upon the appellant has to be treated as having been imposed under Section 11AC of Central Excise Act, 1944 - Hence, The appeal is disposed off in above terms.
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