Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (12) TMI 426 - AT - Central ExciseExtract: .......ded that there was wilful suppression of fact on the part of the appellant in order to avoid payment of duty. Under these circumstances, we, therefore, hold that imposition of penalty under Section 11AC was not justified in this case. We. therefore, set aside the demand of penalty against the appellant under the impugned order and allow the appeal.
|