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2014 (7) TMI 922 - HC - Central ExcisePenalty for delayed payment of excise duty - delay in payment of duty is only a maximum of 8 days and the reasons for delay are either due to holding or temporary financial crisis. - compounded levy of duty on M.S. Ingots - erstwhile Rule 96ZO(3) - Held that:- The authorities below had accepted the fact that there is an impossibility of compliance of payment of duty on due date on account of 15-11-1998 being a Sunday. In other wards, the authorities below had consistently found that there was imminent justifiable reason and there was a genuine cause for the respondents inability to pay the duty amount on the due date. Decision in the case of K.S. VENKATARAMAN & CO. (P) LTD. V. STATE OF MADRAS [1965 (10) TMI 11 - SUPREME Court] followed - Any assessment made on the basis of such a void provision cannot be a decision under the provisions of the Act. Briefly stated, the procedural machinery under the Act can be utilized only to decide disputes that arise under the substantive provisions of the Act which are not ultra vires. - Decided against the revenue.
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