Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 204 - CESTAT NEW DELHIImposition of penalty - Commissioner upheld penalty against assessee - Held that:- copy of statement of the partner of the appellant tendered before investigating team the last invoice issued by them was numbering 266 dated 28.7.2008 - there has been clandestine removal and appellant is liable for imposition of penalty under Rule 25 subject to provisions of section 11AC. This is fit case for imposition of equivalent penalty. Benefit of reduced penalty as provided under section 11AC is not available as penalties have been have been levied under Rule 25. Reference of section 11AC in the rules is only for limiting the penalty equalvant to duty/cenvat involved - Decided against assessee.
|