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2014 (2) TMI 1098 - HC - Central ExcisePenalty u/s 11AC read with Rule 25(1) - Suppression of facts - Willful misstatement or fraud or evasion of duty - Held that:- The Commissioner came to the finding that there was no willful misstatement or fraud or any contravention or any evasion of duty nor was there any suppression of fact. The aforesaid view of the Commissioner was upheld by the learned Tribunal. The question whether there has been any willful misstatement or fraud or any contravention or any evasion of duty or there is any suppression of fact are essentially questions of fact. These questions are concluded by the views expressed by the learned Tribunal. There is no question of law involved in this appeal - Decided against Revenue.
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