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2009 (5) TMI 489 - CESTAT, CHENNAIProduction capacity based duty- Abatement of duty- Assessee is entitled for period for which unit remained closed as per report of jurisdictional range superintendent. However, they are not entitled to it for period before intimation of closure, especially when production commenced within days of closure. Erstwhile Section 3A of Central Excise Act, 1944. Demand- Excess paid duty and entitlement to abatement are required to be deducted from duty liability of assessment. Erstwhile Section 3A and Section 11A of Central Excise Act, 1944. Penalty- Failure to pay production capacity based duty. Ground that it was due to bonafide belief is insufficient to not impose penalty equal to duty under Rule 96ZO(3) of erstwhile.
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