Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 758 - CESTAT, KOLKATAPenalty u/s 11AC - common inputs used for manufacture of dutiable as well as exempted goods - alleged non-payment of duty as per the provisions of Rule 57CC of the Central Excise Rules, 1944 - assessee contended that High Court had set aside demand with reference to the longer period available under the proviso to Section 11A(1) - Held that:- In present case, demand has been raised beyond the normal period of 6 months provided under the provisions of Section 11A at the material time. Now, since the demand itself does not survive, the penalty is not warranted. Order set aside and the Appeal of assessee is allowed.
|