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2009 (12) TMI 836 - AT - Central ExcisePenalty under 11 AC of the Central Excise Act read with Rule 25 of Central Excise Rules - no allegation of fraud, misstatement of facts with intent to evade payment of duty - demand of differential duty - Held that:- In the present case, even in the show cause notice there is no whisper of fraud, collusion or any willful misstatement or suppression of facts with intent to evade payment of duty. In order to attract the provisions of Section 11AC it must be alleged in the show cause notice that the duty had not been levied or paid by reason of fraud, collusion or willful misstatement or suppression of facts or by reason of contravention of any provision of Act or Rules with intent to evade payment of duty - In the present case the excess duty paid and adjustment of the same was reflected in the monthly returns. Penalty not sustainable - appeal allowed - decided in favor of appellant.
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