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2018 (10) TMI 1060 - CESTAT ALLAHABADWaiver of Penalty - penalty was set aside on the ground that there was no mala fide on the part of the assessee - valuation of the goods supplied to defence as also in respect of stock transfer - whether the demand is required to be paid under Section 4 or 4A? - Held that:- As against the finding of the Appellate Authority as regards absence of any mensrea on the part of the assessee, Revenue has not advanced any evidence to rebut the same. The said finding of the Commissioner (Appeals) does not stand rebutted by the Revenue by production of any evidence - there are no reasons to interfere in the impugned order of Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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