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2012 (11) TMI 76 - CESTAT, KOLKATAManufacturing of Goods at Unregistered places - confiscation - imposition of redemption fine - Held that:- Sheds were not registered under Central Excise nor the appellant informed about the existence to the Department - appellant contravened the provision of Rule 9 of Central Excise Rules, 2002 and are therefore liable to penalty under Rule 25 of the Central Excise Rules, 2002 - keeping in view the overall facts and circumstances of the case, penalty is reduced to Rs.10,000/- (Rupees ten thousand only) on the appellants barring that entire order of the ld. Commissioner is set aside - Appeal is allowed to that extent.
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