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2013 (6) TMI 390 - AT - Central ExciseBenefit of reduced penalty equal to 25% - Clandestine removal - manufacturing of cigarette - Held that:- there is no dispute that the appellant had paid the entire duty chargeable on the cigarettes found short even before the issue of the show cause notice and still in the adjudication order passed by the Assistant Commissioner, no option has been given to the appellant to pay lower penalty in terms of proviso to Section 11AC by paying the reduce penalty within the 30 days of the order. - , the benefit of reduced penalty under proviso to Section 11AC cannot be denied to the appellant. Personal penalty - Held that:- taking into account the fact he is only a paid employee of the appellant firm, the penalty of Rs. 25,000/- imposed is on higher side and, as such, the same is reduced to Rs. 5,000/-.
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