Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 814 - AT - Central ExciseDemand - Limitation, extended period - Penalty - Held that: - demand beyond the normal period, from the date of issuance of show cause notice, would be barred by limitation. The authorities would quantify the demand within the normal period. As regards penalty imposed under Section 11AC, having held that the appellants was not guilty of any mala fide intention, we find no justification for imposition of the same. Accordingly, penalty imposed upon the appellants under Section 11AC and under Rule 25, is set aside.
|