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2012 (6) TMI 734 - AT - Central ExciseExcise duty evasion - Whether penalty should be imposed on the Director of the company under provisions of Section 11AC and Rule 25 or 26 of Central Excise Rules, 2002 - Revenue is of the view that since the appellant who was the Director of the assessee-company was involved in the clandestine activities of the said assessee - Held that:- as per the provisions of the first proviso to Section 11A(2) when a case is against an assessee is settled under Section 11A(1A), no further proceedings is maintainable against any other person to whom notice is issued under Section 11A(1). I find that the provisions in the said proviso is very clear and decisions relied upon by Revenue are not with reference to a situation where payments as envisaged under the provisions of Section 11A(1A) was made - Decided against Revenue.
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