Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 316 - CESTAT NEW DELHIClandestine removal - double jeopardy - two show cause notices - Confiscation of Currency - confiscation of goods - penalty - HELD THAT:- Apparently and admittedly, two separate show cause notices were served upon the appellant, one proposing the confiscation of recovered finished goods, unfinished goods, raw material and the impugned amount holding the same to be the sale proceed of clandestinely removed goods. Evasion of Central Excise duty with recovery thereof was proposed vide a subsequent separate show cause notice. The confirmation of ₹ 4,10,000/- was proposed under the provision of Rule 25 of Central Excise Rules, 2002 whereas the duty was demanded alongwith interest and penalty was proposed under the provisions of Section 11A/11AA/11AC of Central Excise Act, 1944. Both the show cause notices have alleged different offences to have been committed by the appellants, which are punishable under different provisions of the law - Penalty for both the show cause notices irrespective that they are arising out of the same transaction of acts cannot be called as double jeopardy. Appeal dismissed.
|