Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (11) TMI 1216 - AT - Central ExciseExtract: .......8.9.1996. The 2nd argument was that penalty cannot be jointly imposed under Section 11AC read with Rule 173Q. We find force in the argument of the appellant. 15. In view of the above discussion we hold that no case for demand of duty, imposition of penalty and charging of interest has been made out. In this view of the matter the appeal is allowed.
|