Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (9) TMI 540 - CEGAT, NEW DELHIExtract: .......on of Section 11AC of the Central Excise Act, no penalty under that Section can be imposed as held by the Supreme Court in the case of C.C.E. v. Elgi Equipment 2001 (128) E.L.T. 52 . Further as no suppression of fact has been found in the matter, provision of Section 11AC are not invokable. We thus set aside the impugned Order and allow the appeal.
|