Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (6) TMI 433 - AT - Central ExciseDemand - Clandestine manufacture and removal by 100% EOU - Penalty - Held that: - There is no dispute about the duty demand on finished goods diverted. Inasmuch as duty has been demanded on the diverted goods, the question of demand of duty on the inputs which has gone into the finished goods which stand diverted is not sustainable. A composite penalty under different sections of the Customs Act and Central Excise Act together cannot be sustained. The penalty imposed on the company is not sustainable. Appeal allowed - decided in favor of appellant.
|