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2017 (11) TMI 331 - CESTAT MUMBAIPenalty u/s 11AC - compliance of provision of Rule 11A(2B) - Held that: - there is no dispute that entire amount of demand along with interest had been paid by the respondent before issuance of SCN. Considering the said facts, the Ld. Commissioner(Appeals) waived the penalty invoking provision of Section 11A(2B) - Section 11AC penalty cannot be imposed if the respondent has opted for provision of Section 11A(2B) under which they have admittedly paid entire amount along with interest before issuance of show cause notice. Therefore I do not find any infirmity in the impugned order passed by the Commissioner(Appeals) - appeal dismissed - decided against Revenue.
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