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2012 (1) TMI 117 - CESTAT NEW DELHIDuty demand - SSI exemption under Notification No. 8/2002-C.E., dated 1-3-2002 and 8/2003 as amended. Exemption Notification No. 8/2003-C.E. was amended vide Notification No. 30/2003-C.E., dated 1-4-2003 - Penalty under Section 11AC - Held that:- considering the sequence of events, the clarification dated 6-8-2003 issued by C.B.E. & C. and prompt payment of duty and interest on 21-8-2003, we are of the view that this is a case where there was no intention on the part of the Appellants to evade payment of duty and provisions of Section 11AC of the Central Excise Act would not apply in this case. This is a case which would get covered by provisions of Section 11A(2B) of the Central Excise Act, therefore we set aside the penalty imposed - Decided partly in favour of assessee.
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