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2011 (4) TMI 802 - CESTAT, NEW DELHIPenalty u/s 11AC - clandestine removal - duty paid before SCN was issued - Held that:- Since, appellants have not contested the allegation about shortage of the goods and removal of the same without payment of duty and without preparing invoices before the original authority and before the Commissioner (Appeals) therefore, it is a clear case of admitted clandestine removal and provisions of section 11AC is clearly attracted - This is also not fit case for waiver issue of show cause notice on the ground that duty involved stands paid as it is case of removal without preparing invoices. The alternative submission of the assessee that the original authority and the Commissioner (Appeals) have not granted an option to pay reduced penalty in terms of proviso to Section 11AC and therefore the same should be extended to them at this stage in the light of the decision K.P.Pouches Pvt.Ltd. vs. Union of India[2008 (1) TMI 296 - HIGH COURT OF DELHI] deserves to be accepted - Decided against of assessee.
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