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2017 (12) TMI 1301 - CESTAT MUMBAIRate of duty - fertilizers - extended period of limitation - Held that: - Demand of extended period cannot be avoided as the ignorance of law is not a excuse. The appellant is duty bound to know about their statutory liability. Accordingly, there is suppression of fact on the part of the appellant, therefore demand not only for normal period, but for extended period also clearly payable by the appellant. Penalty - Held that: - penalty imposed u/s 11AC is set aside - however, it is fact on record that the appellant even after issuance of SCN of first SCN did not obtain registration, therefore there is clear contravention of the provisions on the part of the appellant. Therefore they are liable to penalty u/r 25. Appeal allowed in part.
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