Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 696 - AT - Central ExciseExtract: .......y scheme has been clearly spelt out. Therefore, the penalty imposed has to be treated as penalty imposed under Rule 96ZP(1). 12. The relief claimed by the appellants in terms of the first proviso to Section 11AC is not applicable to the present case as the penalty is being upheld under Rule 96ZP(1). 13. In view of the above, the appeal is rejected.
|