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2019 (3) TMI 1044 - AT - Central ExcisePenalty u/s 11AC - SSI Exemption - threshold limit crossed - on the value exceeding the SSI exemption limit, duty was not discharged - Held that:- there is no dispute for the reason that SSI exemption value has been exceeded by the appellant. Accordingly, on the value exceeding the SSI exemption limit, the appellant is liable for excise duty. Quantum of penalty - Held that:- The fact about exceeding the value of exemption limit has not been disclosed by the appellant. Moreover, the duty demand was confirmed invoking proviso to Section 11A(1) - It is settled law, as the Hon'ble Supreme Court decision in the case of Dharmendra Textiles Processors [2008 (9) TMI 52 - SUPREME COURT] that penalty imposed under Section 11AC cannot be reduced being the mandatory penalty - thus only on the ground that duty was paid before issue of show cause notice, penalty imposed under Section 11AC cannot be reduced or waived. Appeal dismissed - decided against appellant.
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