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2017 (7) TMI 1133 - AT - Central ExciseInvocation of section 11AC without demand of duty - failure to pay duty of Excise - availment of privilege of monthly payment of duties despite the legal restrictions - Penalty u/r 25 of CER read with section 11AC of CEA - Confiscation, whether pre-requisite for invoking section 11AC or rule 25 or not? - Held that:- The appellant, having cleared the goods without payment of duty in the manner specified and by concealing the facts from Central Excise authorities, had rendered the goods liable to confiscation and themselves liable to be penalised under rule 25 of Central Excise Rules, 2002 and that ingredients of section 11AC, having thus been reasonably invoked, cannot be faulted. The plea that confiscation is a necessary pre-requisite is not backed by the provisions of either section 11AC of Central Excise Act, 1944 or rule 25 of Central Excise Rules 2002. - Appeal dismissed.
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