Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 549 - AT - Central ExciseExtract: .......t paid is on account of imposition of penalty for delayed period. The penalty is separate from the price of the goods. There is no provision in the excise law for allowing deduction of penalty from the sale price for the purpose of assessable value. In these circumstances of the case, we do not find any merit in the appeal and the same is rejected.
|