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2017 (3) TMI 605 - CESTAT MUMBAIWaiver of interest and penalty - seeking of waiver on the ground that duty was paid prior to issuance of SCN - Held that: - reliance was placed in the decision of Hon’ble Supreme Court decision in case of Union Of India Versus Dharamendra Textile Processors [2008 (9) TMI 52 - SUPREME COURT] where it was held that penalty and interest under Section 11AC and 11AB respectively cannot be waived only because duty was paid before issuance of show cause notice - Since the goods were cleared clandestinely the confiscation of the goods and vehicle is also in accordance with law, waiver cannot be granted - appeal dismissed - decided against appellant.
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