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2008 (6) TMI 408 - AT - Central ExcisePenalty - Entire duty paid before issuance of show cause notice - Held that: - There is no finding that the assessee dealt with the raw materials procured under N/N. 43/2001 with an intent to evade payment of duty. The offence found against the appellant is that it had not followed the procedure for movement of raw material to the job worker or for export of finished goods procured under N/N. 43/2001. The original authority had found that the appellant had committed only technical violations, they being a new assessee. In the circumstances, no penalty is called for against the appellant - appeal allowed - decided in favor of appellant.
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