Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (12) TMI 122 - CESTAT, NEW DELHIExtract: ....... with intent to evade duty. 8. In view of what is stated above, we are of the opinion that imposition of penalty and demand for interest are not sustainable, as these provisions are attracted only to cases involving proviso to Section 11A. Accordingly, the appeal is partially allowed by setting aside the penalty imposed and claim for interest made.
|